1991 (2) TMI 126

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....g its product of zinc sulphate under Heading 28.33 which covers sulphate of all metals. M/s. Zinc Products has preferred W.P. No. 19379 of 1990 questioning the communication dated 26-11-1990 of the Superintendent of Central Excise, Madras, whereunder M/s. Zinc Products has been called upon to classify its product zinc sulphate micro nutrients under Heading 38.08 and there is a further call to furnish the requisite particulars on that basis. W.P. No. 19671 of 1990 was preferred by M/s. Swathy Chemicals (P) Ltd., which is also a manufacturer of the very same product, to quash the order of the Central Board of Excise and Customs dated 26-6-1990 and it has also preferred W.P. No. 19672 of 1990, impugning the communication of the Superintendent ....

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....ed 26-11-1990. Mr. R. Sashidharan, learned Counsel for the appellants, submitted that in view of the express language used in the said communication, there is no scope for the parties to make further say on the question, and the Superintendent of Central Excise, Madras, has already declared in the said communication that the products of the appellants have to come only under Heading 38.08, and driving his clients to participate in any adjudication proceedings pursuant to the said communication in the said circumstances will be a futile process. We did go through the contents of the communication of the Superintendent of Central Excise, Madras, dated 26-11-1990 and we find that the complaint of the learned Counsel for the appellant is not wi....