TMI Blog1999 (11) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : G.R. Sharma, Member (T)]. These are six appeals filed against the order of the Collector (A) who held that Accordingly, following the ratio of the judgment of the Courts of law, including the Tribunal, the classification of the subject product HDPE tapes under chapter heading 3920.32, as determined by CEGAT in their order dt. 29-9-92, shall be applied prospectively from the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition in the High Court of Gujarat who directed the petitioners to file an appeal before the CEGAT. This Tribunal in its final order held that the goods were to be classified neither under sub-heading 3926.90 nor 5406.90 but under sub-heading 3920.32. 3. These appeals have been filed by the Revenue on the ground that the Hon ble Gujarat High Court has in special civil application No. 8454/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing the appeals filed by the Revenue. 4. Arguing the appeal, Shri H.K. Jain, ld. SDR submits that 2 issues are involved in these cases; that the first issue is of classification of the products and the second issue is of setting aside all the demands raised. Ld. SDR submits that insofar as classification of the product is concerned, he reiterates the findings of the Asstt. Collector. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) E.L.T. (J527)] in which it was held that if the levy and assessment of goods under one particular tariff item is held to be illegal, the refund cannot be rejected on the basis that duty could have been levied under any item. He submits that both issues are covered in favour of the assessee and that the Collector (A) has rightly held so and prays that the impugned order may be upheld and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the levy and assessment of the goods in one particular tariff item is held to be illegal, refund cannot be rejected on the basis that it could have been levied under any tariff item unless the department issued proper demand within time. We find that this view of the Hon ble Delhi High Court has not been set aside, therefore we follow the same. 8. In view of the above findings, we do not see a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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