1998 (2) TMI 134

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....matter is identical with CWs 3924-3925/96 and 1103/97 copy of the order dated 19-8-1997 passed therein is available at page 32 of the paper book. 2.It is conceded at the bar that the issue arising for decision in this petition is also pending before the Supreme Court in an appeal filed against the judgment of the CEGAT in J.K. Synthetics Ltd. v. Collector of Customs, Jaipur, 1995 (80) E.L.T. 20....

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....ld and governed the classification until 4-7-1995 the date on which came the decision of the CEGAT in J.K. Synthetics case (supra) (page 39 of the paper book). 5.On 24th April, 1996 the CBEC issued the impugned Circular Annexure 2 expressing an opinion that in view of the judgment of the CEGAT which would be binding on the Department unless reversed by the Supreme Court or the CEGAT itself, the....

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....sation has issued a Compendium of Classification Opinions in January, 1996 wherein it has still opined for the UPSS being classified under the Heading 85.04 (pages 53-54 of the paper book). 7.In view of the above said facts, the factual position being not in dispute, it is directed that until further orders the petitioner shall pay the excise duty by treating UPSS classified under the Heading 8....