NEPTUNE WIRES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The learned Single Judge dismissed the appellants' writ petition by the judgment and order under appeal.

(2.) The appellants manufacture copper rods, flats, bus bars and rectangular rods, all having the thickness of about 10 mm. After the introduction of Tariff Item No. 68 in the Central Excise Tariff on 1st March 1975, the Central Excise authorities asked the appellants to classify their goods under Item 68. This was not done and the goods were classified by the petitioners under Item 26A. On 20th January 1976, the Assistant Collector of Central Excise passed an order rejecting the appellants' contention that the goods were classifiable under Item 26A and directing that they be classified under Item 68. The order was not appealed against but the appellants paid the duty, according to the averments in the petition, under protest in pursuance thereof.

(3.) By an order dated 24th November 1978 passed in Revision No. 1295 of 1978 filed before the Government of India by another party concerning identical goods, the Government of India held that the goods were covered by Item No. 26A and not Item No. 68.