2023 (1) TMI 1167

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....e State : Mr. A. Ray, Ld. GP Mr. T.M. Siddiqui, Adv. Mr. Debasish Ghosh, Adv.. For CGST Authority : Mr. K.K. Maiti, Adv. Ms. Ekta Sinha, Adv. The Court: Pursuant to the direction of this Court, petitioner has already deposited the deficit Court fees and files document to this effect which may be kept with the record. Heard learned advocates appearing for the parties. By this writ petition peti....

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....ndings of the Appellate Authority that petitioner does not consume PP granules directly into the manufacturing of bed sheet instead non-woven fabric in manufacturing for PP granules is used by it which is used in the manufacturing of PPSB bed sheet. Before the Authority concerned the petitioner has declared that its product should be under the classification list in Chapter 63 of Customs Tariff Ac....

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....nise the composition and mode of manufacture of a product like of this nature and do the job of classifying a product as to under which classification list of the Customs Tariff Act such product falls since it requires scientific and technical analysis to be conducted by expertise in such scientific and technical field. In exercise of Constitutional Writ Jurisdiction under Article 226 of the Const....