1998 (3) TMI 369

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....Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants in this case were manufacturing polyurethane foam blocks. During such manufacture scrap termed as side skin, top skin, bottom skin, shredding, patti, etc. arose. These were sought to be classified under Heading 3915 read with Notification No. 54/88. The assessees also claimed the benefit of Notification No. 175/86 on....

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....e assessees cited the same judgment. The Collector however, held that such articles were known in the market as articles and were so traded. He, therefore, set aside the order of the Assistant Collector against which decision the present appeal is before us. 2. The appellants requested for disposal on merits. Shri A.K. Madan, SDR at first claimed that there was nothing on record that the a....

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....rom the facts before him in any manner. It is well settled that a lower quasi judicial authority is bound by the judgment given on a particular issue by a senior appellate forum. We find that the Collector erred in not following the order of the Tribunal. We, therefore, allow this appeal, set aside the order and direct consequential relief if any. 4. [Assent per : Jyoti Balasundaram, Membe....