S. NAINAR SUNDARAM, J. ( 1 ) THE petitioners herein stand on par with the petitioners in Special Civil Application No. 313 of 1993 which has been disposed of by us on 16. 3. 1993 with the only difference there is no offending letter as in the case of Special Civil Application No. 313 of 1993. But here also the petitioners are not able to have the benefit of the Tariff Classification and the Exemption Notification in view of the attitude of the authorities concerned. ( 2 ) THERE is a plea put forth by Mr. D. V. Parikh learned counsel for the petitioners herein that the disposal of this Special Civil Application be made on the same lines as in Special Civil Application No. 313 of 1993. We see reason in this pica and we have not found a warrant to make a departure and to deny the same indulgence as we showed in the other case It may be noted that while disposing of Special Civil Application No. 313 of 1993 on 16. 3. 1993 we gave the same directions as in Special Civil Application No. 162 of 1993 also disposed of on 16. 3. 1993. Accordingly we give the following directions in this Special Civil application. (i) The respondents shall recover duty from the petitioners for the present on the product in question on the basis it is covered by Tariff Entry 4823. 90 and further they are entitled to the Exemption Notification No. 135/89-CE dated 12. 5 (ii) As regards difference in duty petitioners are directed to furnish Bank guarantees. (iii) The above arrangement shall govern until the CEGAT renders its decision in the appeal preferred by the petitioners in Special Civil Application No. 162 of 1993. ( 3 ) THE questions awaiting resolution if answered by the CEGAT would pave the way for the parties to work out their rights and remedies and the CEGAT will do well to dispose of the appeal preferred by the petitioners in Special Civil Application No. 162 of 1993 with expedition so that all the parties could work out their rights and remedies depending upon the decision at the hands of the CEGAT. We also make it clear that in case the petitioners ultimately fail the question of recovery of interest on duty as is permissible in law can certainly be agitated before the authority who may be seized of the question at that time. ( 4 ) THIS Special Civil Application is disposed of in the above terms. We make no orders as to costs. Application Disposed. .