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2007 (11) TMI 317 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHCircular No. 8 of 2006 dated January 17, 2006 and letter dated May 19, 2006 seeked to be quashed - permission to mutilate imported used rails was rejected and it was directed that the same is required to be classified under CTH 7302 as disc - Held that:- In the present case, the issue regarding validity of the impugned circular has already been gone into by a Division Bench of Madras High Court in Madras Steel Re-rollers Association's case [2007 (6) TMI 222 - HIGH COURT OF JUDICATURE AT MADRAS] and learned counsel for the respondent had not been able to point out as to on what account the conclusion arrived at by the Madras High Court can be said to be sub silentio, per incuriam, obiter dicta. Accordingly, following the judgment in Madras Steel Re-rollers Association's case (supra), the impugned circular No. 8 of 2006 dated January 17, 2006 and all proceedings consequent thereupon are declared illegal.
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