TMI Blog2017 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... e will have the benefit under the Heading 4823.90 for the relevant years - appeal allowed - decided in favor of appellant. - W.P.No.44938 of 2002 - - - Dated:- 12-7-2017 - MR. T. S. SIVAGNANAM For The Petitioner : T.Ramesh For The Respondents : Mr. A. P. Srinivas ORDER Heard Mr. T. Ramesh, learned counsel for the petitioner and Mr. A. P. Srinivas, learned Senior Panel Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or under Chapter 39 . Writ petitions were filed before this Court, in which the petitioner herein was also one among the petitioner in W.P.No.7429 and 17589 of 1993. In the said case, the Assistant Collector of Central Excise, the second respondent therein, by order dated 13.08.1992, classified the goods under Heading 3920.31 and on an appeal, the Collector (Appeals), by order dated 17.12.1992, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, while holding that the writ petitions have become infructuous and dismissing the same by order dated 22.03.1996, it was clarified that in view of the Collector's order classifying the goods under Chapter Heading 48, the assessee will have the benefit under Heading 4823.90. 5. A similar issue arose in the petitioners own case in respect of another show cause notice dated 10.12.1993 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent in the impugned order, because of the decision of the Hon'ble Supreme Court, which binds all Courts and Tribunals, has taken a decision that the correct classification would be under Chapter Heading 39. 7. However, what is important to notice is that so far as the period up to the date of the Court order is concerned, already covered by a decision of this Court, wherein the Court reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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