TMI Blog2023 (1) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... such product falls since it requires scientific and technical analysis to be conducted by expertise in such scientific and technical field. In exercise of Constitutional Writ Jurisdiction under Article 226 of the Constitution of India Writ Court should not scrutinise an adjudicating authority s decision itself, by acting as an appellate authority over such order of the authority and substitute the findings of an authority by reappreciating the evidence and material and more particularly the nature of a case like this. This is not a case where any violation of principles of natural justice has been committed or any procedural irregularity has been committed by the authority in passing the impugned order or violation of any specific statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age by processing the non-woven fabrics manufactured by the petitioner. It is the findings of the Appellate Authority that petitioner does not consume PP granules directly into the manufacturing of bed sheet instead non-woven fabric in manufacturing for PP granules is used by it which is used in the manufacturing of PPSB bed sheet. Before the Authority concerned the petitioner has declared that its product should be under the classification list in Chapter 63 of Customs Tariff Act and HSN Code 63041930 and the petitioner submitted in its return 5% of GST on its sale. Aforesaid claim of the petitioner has not been accepted by the Appellate Authority by holding that under the Customs and Central Excise Tariff Act articles in question is cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, appropriate Authority under the law can come to a conclusion and make a declaration as to under which heading of the classification list product in question will fall. I am of the considered view that this is not a case where any violation of principles of natural justice has been committed or any procedural irregularity has been committed by the authority in passing the impugned order or violation of any specific statutory provision of law has been committed by the Appellate Authority concerned in passing the impugned order. In view of the discussion made above, this writ petition being WPO 588 of 2019 is dismissed. However, considering the prayer made by the petitioner after passing this order seeking liberty to raise the issues ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
