- (1.) In both these appeals the assessee is common. The question for decision relates to classification for the purpose of duty payable on Polyester Chips (Textile grade) imported by the appellants i. e. whether the said goods is classifiable under Heading 38. 01/19 (1 not elsewhere specified by the Customs Tariff Act, 1975 as claimed by the appellants or under Heading 39/01/06 as assessed by the Revenue. This question is now settled by the decision of this court in Chemical and Fibres of India Ltd. v. Union of India - 1997 (89 E. L. T. 633 (S. C. ) in favour of the assessee and against the Revenue. Therefore, both these appeals by the assessee must be allowed.
(2.) The next question that would arise on the appeals being allowed is whether the appellants are entitled to refund of customs duty paid by them. This issue will have to be determined in the light of this court's decision in the case of Mafatlal Industries Ltd. v. Union of India - 1997 (89 E. L. T. 247 (S. C. ). In a has passed format orders as stated in assistant Collector of Customs and Ors. v. Anam Electrical Manufacture Co. Etc.- 1997 (90 E. L. T. 260 (S. C. ) = 1997 (1 Scale 716.
(3.) We, therefore, remit these matters to the Assistant Commissioner, Commissioner of Customs for applying the decision of this court in the case of Chemical and Fibres of India Ltd. v. Union of India (supra) and considering the question of refund as per the format order reported in 1997 (90 E. L. T. 260 (S. C. ) = 1997 (1 Scale 716. The Registry will draw up the orders in terms of the format order while remitting the matter to the Assistant Commissioner of Customs. order accordingly.;