2007 (2) TMI 391

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....Garg, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (for the Bench)]. -  Heard both sides and perused the record. 2. The appellant is an original equipment (OE) supplier of floor carpet of automobile. The practice of classification for the product was under Heading 57 for long number of years. The duty paid by the appellant was also being taken as Modvat credit by the ....

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....lier circular of 1987 had specifically held that classification of the item would be under Heading 57. The Counsel for the appellant emphasizes that any pre-deposit would upset the arrangement between the parties and would cause undue hardship. He would also submit that the classification is to be made under heading 57 only, in view of the specific clarification in the HSN. 5. Learned SDR's ....