1995 (2) TMI 82

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....upon perusing the petition and the affidavit filed in support thereof and the counter and reply affidavits filed herein, and the orders of this Court, dated 22-12-1994 and 7-2-1995 and made herein and upon hearing the arguments of Mr. Govind Swaminathan, Senior Counsel for M/s. N. S. Sivan, G. Anbumani and J. Sivanandaraj, Advocates for the petitioner and of Mr. K. Jayachandran, Additional Central....

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...., opposing the stay application. A few facts may be noticed before passing final orders on the Writ Miscellaneous Petition. The petitioner Company is manufacturing what is called core spun thread out of the Nylon/cotton/polyester/cotton core spun yarn. The petitioner was filing classification list, classifying the said excisable goods as falling under Heading 54.02, but the Asstt. Collector classi....

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....her words the impugned order accepts the classification under the Heading 54.02 as claimed by the petitioner. Since this order is in favour of the petitioner, the Department has filed an appeal to the CEGAT. The petitioner is now unwilling to pay duty, on the classification of the goods under the Heading 54.02, which was the heading preferred by the petitioner, only because of the subsequent enhan....