Classification of PPSB Bed Sheets —– The petitioner challenged the impugned order dated 31st October, 2019, passed by the Appellate Authority. The petitioner sought adjudication on the issue as to under which Chapter and which classification of the Tariff Act, its product will fall. The petitioner before the Authority concerned has declared that its product should be classified under Chapter 63, whereas the Appellate Authority hold that the articles are covered under Chapter 56 to 62 and to be taxed at the rate of 12%. The court observed that they should not act as an expertise to scrutinise the composition and mode of manufacture of a product like of this nature and do the job of classifying a product. Only scientific and technical expertise can give any opinion as to the nature of the material used and method of manufacturing involved in production of the articles in question. This is not a case where any violation of principles of natural justice has been committed.

Held that:- The Hon’ble High Court dismissed the writ petition and granted liberty to raise the issues in future before the Appellate forum or Tribunal when it will be available.