2016 (9) TMI 323

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.... Surana, Advocates For the Respondents : Mr. Sanjeev Narula, Sr. Standing Counsel Mr. Prasanta Varma, Advocate ORDER The controversy raised in this petition is with respect to the appropriate classification of text books and printed work text books. The petitioner claims that these products are appropriately classifiable in Chapter 49 of the Central Excise Tariff Act. Learned counsel s....

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....t to classification are premature since no details are forthcoming as to what are the contents of the work books as it were. It is submitted that according to the information available an investigation is pending. The CBEC in exercise of its jurisdiction under Section 37B is authorised to issue instructions as to the appropriate classification of goods and products that is to be adopted by various....