1990 (7) TMI 125

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....f India, praying that in the circumstances stated therein, and in the affidavit filed therewith the High Court will be pleased to issue a writ of Mandamus directing the 1st respondent herein to finalise the classification of instant tea manufactured by the petitioners against the classification filed in C.L. No. 10/88-89, dated 23-3-1989 under Rule 173B of the Central Excise Rules, 1944. ORDER ....

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....reas the Department has required the petitioners to pay duty under sub-heading 2101.20. The petitioner paid duty under protest. The classification list has not yet been finalised by the first respondent under Rule 173B of the Central Excise Rules. Even though the petitioner has filed the classification list as early as 1989, the first respondent has not passed final orders on the classification li....