- (1.) Heard the Chief Standing Counsel for Central Government.
(2.) The petitioner says that it is a manufacturer of block boards and that without knowing the correct legal position, it filed a classification list with effect from 1.4.1990 classifying the block boards under tariff sub-heading 4408.90. It was approved. The petitioner says that he realised the mistake later when he found that other manufacturers are claiming that the said products are to be classified under tariff sub-heading 440.90 and not under 4408.90 and accordingly he filed a revised classification list on 21.8.1991 which has been rejected by the Assistant Collector by his order dated 21.8.1991. It is the said order which is questioned in this writ petition.
(3.) Ordinarily, the question of classification is not a matter to be considered by this Court at this stage. The hierarchy of appeals and other remedies provided by the statute are to be pursued before approaching this Court, as repeatedly held by the Supreme Court. However, it is contended by the petitioner that in the case of similar manufacturers several High Courts in the country have granted interim orders permitting them to pay duty under tariff sub-heading 4410.90 and unless such an order in granted in favour of the petitioner his products would not be able to compete in the market.;