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1990 (3) TMI 79

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..... el. 2. The case of the petitioner is that it is manufacturing cotton textile goods one of which grey sheet which is popularly called "Sathia Chadar" which is manufactured in mills Nos. 1 and 2 of the petitioner. According to the petitioner the goods fall under Tariff entry 52.05 which reads as under: "COTTON FABRICS- (a) Woven, and (b) Not subjected to any process." 3. Accordingly in Mar .....

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..... rder stated to have been passed by the Assistant Collector was however not supplied to the petitioner nor was it filed with the counter affidavit. We accordingly deferred the hearing of this case and asked the petitioner to apply for a copy of that order with a direction to the respondents to supply the same. 4. Today the learned standing counsel for the respondents has stated before us on the b .....

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..... ses the order, the petitioner may be allowed to clear 'Grey Bed Sheets' called "Sathia Chadar" as an item falling under Tariff Item 52.05 subject to the condition that the petitioners furnish bank guarantee representing the amount of excise duty worked out on the basis of Tariff Entry No. 63.01. The bank guarantee which shall be in favour of Collector, Central Excise, Kanpur may be filed within 10 .....

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