9911796707
TMI Blog1995 (2) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... e counter and reply affidavits filed herein, and the orders of this Court, dated 22-12-1994 and 7-2-1995 and made herein and upon hearing the arguments of Mr. Govind Swaminathan, Senior Counsel for M/s. N. S. Sivan, G. Anbumani and J. Sivanandaraj, Advocates for the petitioner and of Mr. K. Jayachandran, Additional Central Government Standing Counsel on behalf of the respondents, the court made th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal orders on the Writ Miscellaneous Petition. The petitioner Company is manufacturing what is called core spun thread out of the Nylon/cotton/polyester/cotton core spun yarn. The petitioner was filing classification list, classifying the said excisable goods as falling under Heading 54.02, but the Asstt. Collector classified them under Heading 56.06 by an order dated 28-3-1989. Against the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 as claimed by the petitioner. Since this order is in favour of the petitioner, the Department has filed an appeal to the CEGAT. The petitioner is now unwilling to pay duty, on the classification of the goods under the Heading 54.02, which was the heading preferred by the petitioner, only because of the subsequent enhancement of duty under the Heading 54.02. In fact, it is stated that the duty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Authority. Merely because the duty under the said heading has now been enhanced, it would not be proper for the petitioner to avoid payment of duty under the said heading. In any event, this court cannot grant any interim order in support of such contention. I am therefore, prima facie satisfied that the request for stay in this case is not justified. Accordingly, the stay petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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