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of <h1>High Court directs review by Tribunal for goods classification under Chapter Heading 52.06 or 5901.10</h1> <h3>SHAH TEXTILES LIMITED Versus UNION OF INDIA</h3> SHAH TEXTILES LIMITED Versus UNION OF INDIA - 2005 (183) E.L.T. 421 (Guj.) Issues:Challenge to order of Customs, Excise & Service Tax Appellate Tribunal on classification of goods under Chapter Heading 52.06 or 5901.10.Analysis:The petition challenged the order of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai, which set aside the finding of the Commissioner and Assistant Commissioner that the goods manufactured by the petitioner fell under Chapter Heading 52.06. The Tribunal ruled that the goods should be classified under Chapter Heading 5901.10. The petitioner argued that the Tribunal's decision was influenced by the fact that the Director representing the company was not well-versed in the law and failed to cite relevant decisions. The petitioner also cited a recent Supreme Court decision in favor of the assessee regarding the nature of stiffness required under Chapter Heading 59.01.The High Court noted that the question of whether the petitioner's case would be governed by the Supreme Court decision was not solely a legal question but a mixed question of law and fact. The Court emphasized that this determination should be based on the material available before the Tribunal. Since the Supreme Court decision was not considered during the Tribunal proceedings, the Court suggested that the petitioner should file an application for review before the Tribunal. The Tribunal would then reconsider the matter, taking into account the Supreme Court decision and any other relevant decisions presented by the petitioner's Counsel.In conclusion, the High Court disposed of the petition, directing the petitioner to seek a review before the Tribunal to determine whether the goods should be classified under Chapter Heading 52.06 or 5901.10 in light of the recent Supreme Court decision and any other relevant legal arguments.
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