1999 (5) TMI 492

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....pellant. Shri G.B. Yadav, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - When the appeals were taken up for hearing Shri G.B. Yadav, JDR, in his usual exuberance and enthusiasm opposed the arguments of the appellants and the Delhi High Court's judgment rendered in the case of Pesticides Manufacturers and Formulators Association of India v. UOI - 2000 (115) E.L.T. 32....

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.... Order No. C-II/461-462/WZB/1999, dated 1-3-1999 - 1999 (107) E.L.T. 760 (Tribunal). In the said order we have held as follows :- "The Commissioner orders has been issued as a result of the amendment made to Heading 38.02 and to Note 2 to Chapter 38 made by the Finance Act, 1996 which took effect from 23rd July 1996 onwards. The effect of this amendment on the classification of technical grade ....

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..... It would therefore follow that the classification approved initially of the products in question under Chapter 3808.10 was correct. No duty was payable in addition to what had already been paid and hence penalty not imposable." 2. We are of the view that we are bound by the said judgment. Following the said judgment, the arguments made by the departmental representative have to be reject....