1997 (3) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o classification for the purpose of duty payable on Polyester Chips (Textile grade) imported by the appellants i.e. whether the said goods is classifiable under Heading 38.01/19(1) not elsewhere specified by the Customs Tariff Act, 1975 as claimed by the appellants or under Heading 39.01/06 as assessed by the Revenue. This question is now settled by the decision of this Court in Chemical and Fibre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applying the decision of this Court in the case of Chemical and Fibres of India Ltd. v. Union of India (supra) and considering the question of refund as per the format order reported in 1997 (90) E.L.T. 260 (S.C.) = 1997 (1) Scale 716. The Registry will draw up the orders in terms of the format order while remitting the matter to the Assistant Commissioner of Customs. The Assistant Commissioner o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X