KEMWELL PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Notice re. rule was issued on the Central Govt. Standing Counsel Sri Shivappa. The matter is disposed of on merits after hearing both sides after issuing rule.

(2.) The short question that is involved in this writ petition is about the correctness of the endorsement issued by the Assistant Collector, Central Excise, Yeswanthpur, dated 16-12-86, as per Annexure-A. The main grievance of the petitioner is against this endorsement by which the Assistant Collector has expressed that there is no need to hear the petitioner under the provisions of Rule 173B of the Central Excise Rules, 1944, before the classification list is modified. The Assistant Collector states in the said communication thus :-

(3.) One other order which is challenged in the writ petition is the order dated 24-11-86 (Annexure-A) passed by the Assistant Collector, respondent-2. The challenge made to this order is that the classification list filed by the petitioner, certain exemptions were claimed based on the notification No. 175/86, dated 1-3-86. It is necessary to state that 12 classification lists were filed under the new Tariff Act which came in to force from 1-3-86. In the said classification lists are given the tariff paid, the rates of duty and the exemptions claimed under the several notifications issued by the Central Govt. in exercise of the powers under Rule-8. What is relevant for the purpose of this petition is the notification No. 175/86.