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TMI Blog2004 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... y at the rate of 30% ad valorem or whether it should be classified under sub-heading 5703.20 attracting duty at the rate of 5% ad valorem - Held that:- The matter relating to commodity classification whether it falls under one heading or the other or attracts higher or lower duty has to be decided on facts arising in each case. Even though, the decision may have been taken earlier at one point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of 2001, & 1810 of 2002, W.P. Nos. 23945, 23946 of 1996 - - - Dated:- 5-5-2004 - S. Rajendra Babu, C.J.I. and G.P. Mathur, JJ. Raju Ramachandran, Additional Solicitor-General of India. Gauri Shankar Murthy, Ms. Smeetha L., Ms. Vibha Makhija, Sanjiv Sen, B. Krishna Prasad, A. Subba Rao, Chandra Mohan A., Punit Dutt Tyagi, V. Lakshmikumaran, V. Balachandran, J.C. Gupta, Vinay Gupta, Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods in question or otherwise deal with or part with the same unless he heard in the matter to the proper Central Excise Authority and a notice was issued on 5-11-1996 to the respondent to show cause as to why the goods should not be classified as stated above. 2. The respondent filed a writ petition before the High Court of Andhra Pradesh challenging this show cause notice and the detenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing in each case. Even though, the decision may have been taken earlier at one point of time but on further investigation discover new fact or the law has changed, as is the stand in the present case, the matter has to be re-examined. It is not at all proper for the High Court to interfere in such matters at the stage of issue of the show cause notice. We, therefore, set aside the order made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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