SATELLITE ENGINEERING LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner through its Chairman/Managing Director has filed this petition under Article 226 of the Constitution of India, inter alia praying that the Tribunal sitting at New Delhi should hear the matter on merits.

(2.) Short facts for disposal of this petition which are required to be born in mind are as under.

(3.) The petitioner purchased lead glass tubings from M/s. Metal Lamp Caps (I) Ltd., Hootagalli Industrial Area, Belwadi Post, Mysore 571 186. Said lead glass tubings were classified as goods falling under sub-heading No. 7001.90 and duty at the rate of 40% advance + 15% (SED) was shown to have been paid by the said manufacturer. It appears that the manufacturer namely M/s. Metal Lamp Caps (I) Ltd., Mysore filed a refund claim on the ground that the said lead glass tubings fall under sub-heading 7008.10 and not under 7001.90. The rates to be prescribed is Nil under that sub-heading. The order-in-original dated 5-2-1993 placed on record at Annexure : A made by the Assistant Collector, Central Excise, Mysore, shows; that the material facts have been taken into consideration. From para 10 of the order, it appears that earlier also, classification was challenged by way of an appeal and the said appeal was dismissed. We reproduce hereunder para 10 of the said order passed by the Assistant Collector, Central Excise, Mysore.