1999 (11) TMI 732

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....lant. Shri Jitender Singh, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - These are six appeals filed against the order of the Collector (A) who held that "Accordingly, following the ratio of the judgment of the Courts of law, including the Tribunal, the classification of the subject product HDPE tapes under chapter heading 3920.32, as determined by CEGAT in their ....

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....nder chapter sub-heading 5406.90. Thereafter the assessee filed a writ petition in the High Court of Gujarat who directed the petitioners to file an appeal before the CEGAT. This Tribunal in its final order held that the goods were to be classified neither under sub-heading 3926.90 nor 5406.90 but under sub-heading 3920.32. 3. These appeals have been filed by the Revenue on the ground that....

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....order-in-appeal passed by the Collector (A) is required to be set aside by allowing the appeals filed by the Revenue. 4. Arguing the appeal, Shri H.K. Jain, ld. SDR submits that 2 issues are involved in these cases; that the first issue is of classification of the products and the second issue is of setting aside all the demands raised. Ld. SDR submits that insofar as classification of the....

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....he judgment of the Delhi High Court in the case of Bharat Commerce and Industries [1979 (4) E.L.T. (J527)] in which it was held that if the levy and assessment of goods under one particular tariff item is held to be illegal, the refund cannot be rejected on the basis that duty could have been levied under any item. He submits that both issues are covered in favour of the assessee and that the Coll....