Case: Tinplate Company of India Limited Vs. Union of India and Others

On 31-7-1984, the Assistant Collector, Central Excise, approved with effect from 1-8-1983, a classification list filed by the appellant in respect of plain sheets as also corrugated sheets under Tariff Item 25(13). On 17-3-1985, to clause (xviii) of the Explanation to Tariff Item 25, which defined the word "sheet", the following words were added : "and includes a corrugated sheet". On 28-5-1985, the Collector of Central Excise, Patna, took the view that, prior to the aforesaid amendment, corrugated sheets could not have been treated as sheets under Tariff Item 25 and he directed the Assistant Collector to file an appeal against the order dated 31-7-1984, which had approved the appellants classification list as aforestated. On 29-5-1985, the Superintendent, Central Excise, issued to the appellant a show-cause- cum-demand notice based upon the view taken by the Collector on 28-5- 1985; it demanded from the appellant the sum of Rs 1, 07, 51, 636.16 as duty upon the corrugated sheets manufactured by the appellants during the period November 1984 to 16-3-1985.

Court's reasoning:
The proceedings upon the show-cause-cum-demand notices may now proceed. We make it clear that we are expressing no opinion upon the validity of those demands or, indeed, upon the validity of the classification of corrugated sheets, and it shall be open to the appellants to make all available contentions in this behalf