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TMI Blog1990 (8) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners. According to the petitioners, they are dutiable under Chapter 39 of VIII Schedule of Central Excise Tariff Act, whereas, according to the department, they are dutiable under Chapter 34.39 of the said Schedule. It is brought to our notice that Madhya Pradesh High Court has upheld the contention ....... by the petitioners in a similar matter. It is also brought to our notice that a nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already taken a decision in the matter. Since we are not inclined to go into the question of classification at this stage in a writ petition, we direct the parties to raise this question before the appropriate authorities. 3. Accordingly, it is directed that in cases where the appropriate authority has not taken a decision on the question of classification of goods, the authority shall take such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined treating the same as filed within time and will be decided according to law. The appeal shall be disposed of as early as possible, preferably within three months from the date of its presentation. This direction is given keeping in view the fact that a large amount of Revenue is involved to be paid in the matter. It is further directed that where appeals are filed, there shall be a stay of op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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