ORDER 1. This writ petition is for the issue of a writ of certiorari to quash the order of the Appellate Collector of Customs dated 7.10.1982 confirming the levy of Customs Duty under Heading 84.11(3) of the Customs Tariff Act and under item 29-A of the Central Excise Tariff. In and by the impugned order, the appellate authority has confirmed the classification made by the original authority that the compressor involved in this case is found to be used only in refrigerating system and not as a compressor used in a heat exchange device. If the compressor is classified as being used in the heat exchange device, the contention is, it will come under the general category and lesser duty is payable. I am of the opinion that it will not be possible for this Court to go into this petition and the proper thing is to permit the petitioner to file an appeal. It is contended that no appeal was filed because Rules had not been framed at the time of the impugned order. It is not now disputed that the petitioner can file an appeal to the CEGAT, New Delhi for finding out the correct classification. The question of limitation can be avoided by the petitioner by invoking Section 14 of the Limitation Act on the ground that the petitioner had been agitating the matter before this Court and the period during the pendency of the writ petition may be excluded in computing the period of limitation. 2. The writ petition is, therefore, dismissed with liberty to the petitioner to file an appeal. The Bank Guarantee furnished during the pendency of the writ petition shall be continued by the petitioner till the appeal is filed and appropriate orders are taken from the appellate authority. The writ petition is ordered in the above terms. No costs. The office is directed to return the original orders filed by the petitioner to enable the petitioner to file an appeal. The petitioner is granted four weeks time to file an appeal after getting the return of the papers.