2000 (7) TMI 339

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....t. Shri U.V. Gaitonde, DR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an application for stay of collection of Rs. 56,17,204/- being a duty demanded under the products manufactured by the applicant known as Unsterilized Absorbable Sutures. It is the claim of the assessee that the said product comes under heading 0501.00. The department claim classificat....

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....er sub-heading 42.06 it states that the said heading includes Catgut, manufactured by twisting strips of cleaned and dried gut, especially sheep's gut. The twisting has been excluded in the Chapter Notes 5 in HSN Notes which reads on page 35 thereof as follows: "This Chapter covers a variety of materials of animal origin, unworked or having undergone a simple process of preparation, which are n....

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.... to a situation of revenue neutral. That may be so. But the fact remains that the question involved in this case is whether the classification has to be done either under Chapter 5 or Chapter 42. The fact of revenue neutral cannot be indicator of classification of any product. We therefore call upon the assessee to pay Rs. 30 lakhs as a pre-deposit for prosecuting their appeals which will be done ....