- (1.) The petitioner filed the classification list No. 1/86 effective from 1-3-1986 in respect of their products Thymol Crystal I.P. Terpinhydrate I.P. Grade and Terpinecl B.P.C. seeking their classification under Chapter subheading No. 3003.30 claiming Nil rate of duty. The said classification was approved provisionally under Rule 9-B of Central Excise Rules, 1944 on 10-6-1986. Later on the petitioner filed another classification list No. 1/87 effective from 23-3-1987 in respect of their above products classifying them under the same head. This list was also provisionally approved under Rule 9-B of Central Excise Rules, 1944 on 30-3-1987.
(2.) By order dated 27-4-1991 the Assistant Collector, Central Excise, Bareilly has ordered final approval of classification of Thymol Crystal I.P. Terpinhydrate I.P. Grade and Terpineol B.P.C. and amended the provisional classification to the extent indicated in the impugned order dated 27-4-1991. It is evident that Chapter heading numbers as also the rate of Central Excise Duty stands altered pursuant to the impugned order dated 27-4-1991. Pursuant to the said order demand notices were issued on 5-6-1991 and 27-6-1991 followed by Memorandum dated 15-7-1991 requesting the petitioner to deposit the duty amounting to Rs. 30,71,328.06. It is the order dated 27-4-1991 and the notices dated 5-6-1991 and 27-6-1991 as also the memorandum dated 15-7-1991 which is under challenge in this petition under Article 226 of the Constitution.
(3.) We have heard Sri Bharat Ji Agarwal, Counsel appearing for the petitioner and Sri Vikram Gulati for the respondent.;