A.N.Varma, J. - (1.) This petition is being finally disposed of after hearing learned counsel for the petitioner as well as learned Standing Counsel.
(2.) The case of the petitioner is that it is manufacturing cotton textile goods one of which grey sheet which is popularly called "sathia Chadar" which is manufactured in mills Nos. 1 and 2 of the petitioner. According to the petitioner the goods fall under Tariff entry 52.05 which reads as under: "COTTON FABRICS (a) Woven, and (b) Not subjected to any process."
(3.) Accordingly in March, 1986 the petitioner submitted classification list after the enforcement of the Excise Tariff Act, 1985 classifying them under Tariff Entry 52.05. The same was returned by the Superintendent, Central Excise Range-V, Kanpur vide his letter dated 11-5-1988. Stating that the goods described by the petitioner as '660 Grey Bed Sheets' were wrongly classified as an item falling under entry No. 5205.00 and they should be classified under Tariff Item No. 63.01. The petitioner was accordingly required to submit a fresh classification list classifying the 'Grey Bed Sheets' being manufactured by it as liable to excise duty at 12 per cent adv. under tariff entry No. 63.01. This communication was stated to have been sent by Superintendent, Central Excise under orders of the Assistant Collector. The order stated to have been passed by the Assistant Collector was however not supplied to the petitioner nor was it filed with the counter affidavit. We accordingly deferred the hearing of this case and asked the petitioner to apply for a copy of that order with a direction to the respondents to supply the same.;