A detention memo issued to the respondent stating that the goods lying in the factory premises, specified in the schedule, were liable for companyfiscation.
The respondent was ordered number to dispose of the goods in question or otherwise deal with or part with the same unless he heard in the matter to the proper Central Excise Authority and a numberice was issued on 5.11.1996 to the respondent to show cause as to why the goods should number be classified as stated above.
The respondent filed a writ petition before the High Court of Andhra Pradesh challenging this show cause numberice and the detention order.
Hence this appeal.On an earlier occasion on similar adjudication, the appellate authority had upheld the claim of the assessee.
The High Court proceeded on the basis that the appellate order had become final and expressing agreements with the same, quashed the numberice.
With C.A. Nos.776/1999, 3568 3571/2000, 6270 6271/2000, 6447 6448/2000, 341 344/2001, 4446/2001, 6198/2001, 1810/2002 RAJENDRA BABU, CJI CIVIL APPEAL NOS.6559 6560 OF 1997 In these matters the question for our companysideration is whether Floor Coverings and Filter Fabrics are to be classified under sub heading No.5703.90 of the Tariff Item attracting duty at the rate of 30 ad valorem or whether it should be classified under sub heading 5703.20 attracting duty at the rate of 5 ad valorem.
