1991 (2) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. W.P. 18534 of 1990 : The challenge is to the notice issued by the Superintendent of Central Excise on 6-11-1990 directing the petitioner to file a classification list separately for the hypo-solution under the Heading 37.07 of the Schedule to the Central Excise Taxation Act. This direction is apparently based on a circular of the Central Board, dated 31-8-1990 purported to have been issued ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... said circular, the Central Board says that the conversion of hypo into hypo-solution would amount to manufacture since hypo-solution is different from hypo. Therefore, the circular further says, hypo-bath or hypo-solution would properly be classified as a separate manufacture/product under Heading 37.07 of the Schedule. In Paragraph 6 of the circular, there is a direction that all pending assessm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....following observation may be quoted : "It is for the authorities concerned to issue the requisite show cause to the appellants if there is a warrant for the same and if that event happens, it is for the appellants to express their stand and if they are to face any adverse proceedings, liberty is theirs to seek the due process of law, as stated above." Following the said judgment of the Divis....