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Phoenix Mills vs Collector Of C. Ex. on 12 February, 1999

3. Shri R. Sudhinder, ld. Advocate, submitted that the show cause notice dated 30-4-1991 alleged that the printing paste is classifiable under sub-heading 3215.00, but the Collector has classified the impugned product under sub-heading 3204.29; that the appellants were not given any opportunity to explain as to why the product was not classifiable under sub-heading 3204.29 and as such the impugned order is beyond the show cause notice and is liable to be quashed. Reliance was placed on Rajasthan Spg. & Wvg. Mills Ltd. v. C.C.E. -1989 (41) E.L.T. 450 (T) and Tata Mills Ltd. v. C.C.E. -1988 (37) E.L.T. 284 (T).
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 0 - Full Document
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