TMI Blog2004 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular issued by the Board dated 5-5-1989 subsequently revised by Board's circular dated 13-7-1989 - Held that:- Board by Circular dated 5-5-1989 provided that the classification of goods in which the appellant dealt with, will be under Chapter 49 prior to 16-1-1989. Subsequently, the said circular was modified by another Circular dated 13-7-1989 holding that the classification of the goods in wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an independent proceeding and the appeal filed by the appellant and the orders passed thereon, have no bearing on that proceeding - Decided against assessee. - 7080 of 1996 - - - Dated:- 28-1-2004 - V.N. Khare, CJI, S.B. Sinha and S.H. Kapadia, JJ. [Order]. - In this appeal, we are concerned with the two questions which are as follows : (1) Whether the amendment to Section 11A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Tariff. The appellant herein being not satisfied with the assessment, filed an appeal before the Collector. 4.In the meantime, the Board by Circular dated 5-5-1989 provided that the classification of goods in which the appellant dealt with, will be under Chapter 49 prior to 16-1-1989. Subsequently, the said circular was modified by another Circular dated 13-7-1989 holding that the classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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