FILM CENTER Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE writ petitions are taken up for final disposal by consent.

(2.) W.P. 18534 of 1990 : The challenge is to the notice issued by the Superintendent of Central Excise on 6-11-1990 directing the petitioner to file a classification list separately for the hypo-solution under the Heading 37.07 of the Schedule to the Central Excise Taxation Act. This direction is apparently based on a circular of the Central Board, dated 31-8-1990 purported to have been issued under Section 37B of the Central Excises and Salt Act, 1944.