1995(11)LCX0057

IN THE CEGAT, SOUTH REGIONAL BENCH, MADRAS

S/Shri S. Kalyanam, Vice President and K.S. Venkataramani, Member (T)

COMMR. OF CUSTOMS, HYDERABAD

Versus

U-FOAM PVT. LTD.

Order No. 228/95, dated 2-11-1995 in Appeal No. C/R-356/95/MAS

CASE CITED

Collector v. Premier Tyres Ltd. — 1985 (20) ELT 124                                                      [Para 3]

Advocated By : Shri R. Victor Thyagaraj, SDR, for the Appellant.

[Order per : S. Kalyanam, Vice President]. - This is an application by the Department seeking stay of operation of the impugned order of the Commissioner of Customs, Hyderabad, dated 2-8-1995, which is appealed against by the Department.

2. The learned Counsel for the respondent has sought for an adjournment. We would have granted adjournment but for the fact that after hearing the learned SDR and on going through the records, we are inclined to disallow the prayer of the department for stay of operation of the impugned order and therefore, we take up the matter.

3. We note that the issue relates to classification of polyols and on this question, the Tribunal in the case of C.C. v. M/s. Premier Tyres Ltd. reported in 1985 (20) ELT 124 has after hearing the parties decided that the goods are classifiable under Chapter Heading 3801 of the schedule to the Customs Tariff Act, 1975, and rejected the contention of the department classifying the goods under Chapter 39. In view of this ruling of the Tribunal, the Asstt. Commissioner of Customs should have followed it on grounds of sheer judicial propriety and it is indeed surprising that the Assistant Commissioner should have chosen not to follow the ratio in the ruling of the Tribunal in the teeth of the decision of the Tribunal. To say the least, it is regrettable. Since we do not find any merit in the application, this is dismissed.

Equivalent 1996 (83) ELT 182 (Tribunal)