Classification dispute: Agro Shed Net - 'fabric' or plastic? Petitioner aggrieved over ignoring HC decision. Reply to show-cause notice permitted.

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....Classification dispute regarding Agro Shed Net manufactured by petitioner, whether classifiable as 'fabric' or plastic. Petitioner aggrieved that respondent-authority ignored HC decision in CTM Technical Textiles case while issuing impugned show-cause notice. HC held petitioner can raise contentions in reply to show-cause notice, which respondent-authority can adjudicate considering petitioner's submissions and HC decision. Petition premature, disposed with liberty to file reply to show-cause notice.....