2004 (9) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Constitution of India is to an appellate order dated 12-3-2004 (Annexure P-15), passed by Tribunal (CE & STAT) in Appeal No. E/1847/87-B whereby the Tribunal has dismissed the appeal filed by the petitioner. 2.Heard Shri GM Chafekar, learned Senior Counsel with Shri Sanjeev Kohli, learned Counsel for the petitioner. 3.At the outset, I may observe that having heard learned Counsel for the pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2-83 were classifiable under Tariff Item No. 33B of first schedule to the Act as contended by the department or under TI No. 26AA of the said tariff as claimed by the assessee i.e. petitioner. It is this question which was gone into before the authorities with reference to the nature, utility and use of the goods in question and accordingly, all the authorities held against the petitioner and in f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as not taken note of while deciding the issue which according to learned counsel had some relevance, I find no substance in this submission. Firstly, at no point of time this circular was relied on or referred to by the petitioner before any of the authorities including in first round of litigation which traveled up to this Court in W.P. No. 1358 of 1997, decided on 6-1-2004 (Annexure P-14). Secon....