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2017 (1) TMI 497 - HC - Central ExciseStar Export House - classification of HDPE / PP Bags, Flexible Intermediate Bulk Container (FIBC Bags) - classified under CETSH 6305 32 00 or under CETH 3923 29 90 - on the same set of facts for the subsequent period namely, 01.12.2013 to 31.10.2014, calling upon the petitioner to show cause notice as to why the product should not be re-classified under CETSH 3923 2990. Held that: - The petitioner has given a detailed reply dated 13.06.2015 for the above said show cause notice, stating that the show cause notice issued is totally invalid and without jurisdiction and further stated that the issue of classification of FIBC Bags is settled as CETSH 6305 3200 by the earlier order of this Court and also by the order passed by the Ministry of Finance Circular and Ministry of Commerce Norms Committee and by earlier orders of Appellate Authorities and requested to drop the show cause notice and requested for a personal hearing. As no final orders are passed so far, this writ petition has been filed. Petition disposed off - matter on remand.
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