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UNION OF INDIA & ORS. Versus RUBBER PRODUCTS LTD., THANE

2015 (12) TMI 741 - SUPREME COURT

Classification of Vacuum Brake Hose Pipe - Classification under Tariff Heading 4009.92 or under Tariff Heading 4009.99 - Bar of limitation - Held that:- view taken by the High Court is unsustainable on two grounds. In the first instance, writ petitio .....

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s allowed the writ petition wrongly. The High Court has glossed over the vital fact that the order of Collector (Appeals) in the first round of litigation was not accepted by the Department but was challenged. This plea did not fail on merit but appe .....

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future period. - Impugned order is unsustainable - Decided in favour of Revenue. - Civil Appeal No(s). 1644/2008 With C.A. No. 1645/2008 - Dated:- 20-11-2015 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : Mr. K. Radhakrishna .....

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eals pertain to classification of goods known as Vacuum Brake Hose Pipe which are manufactured by the assessee. According to the Revenue these goods are to be classified under Tariff Heading 4009.92 whereas the assessee contends that they are classif .....

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92. The assessees filed appeal thereagainst before the Collector (Appeals) which was allowed and the plea of the assessee that the goods were to be classified under Tariff Heading 4009.99 was accepted. The Department did not accept the aforesaid deci .....

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he Revenue thereafter issued another show cause notice dated 16.01.1992 for the period July, 1991 to December, 1991 again classifying the goods under Tariff Heading 4009.92. Instead of challenging this order by filing appeal before the Collector (App .....

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ause notice dated 25.03.1987, classified the goods under Tariff Heading 4009.99 this order was binding on the Adjudicating Authority. The facts in the other appeal i.e. 1646/2008 are also almost identical. The only difference is that in the second sh .....

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instead of filing further statutory appeal before the Tribunal, the assessee filed writ petition in the High Court which has been allowed by the High Court on the same grounds as contained in order dated 04.05.2005 passed in Writ Petition No. 4411/1 .....

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