Collr. of C. Ex. , New Delhi v. Bengal National Textiles Mills Ltd.
1997-07-29
B.N.KIRPAL, J.S.VERMA
body1997
DigiLaw.ai
JUDGMENT : 1. It is clear from the judgment of the Tribunal that the Revenue's claim of classification of yarn in question under Item 18(ii) CET, as it stood at the relevant time, has been upheld but the demand of duty for the period prior to the date of the show cause notice has been held to be not enforceable. There is no ambiguity in the Tribunal's order requiring any classification, for which purpose alone this appeal was admitted. 2. The appeal is, therefore, dismissed.