JUDGMENT

Rajendra Babu, CJI.-

Civil Appeal Nos. 6559-6560 of 1997

In these matters the question for our consideration is whether Floor Coverings and Filter Fabrics are to be classified under sub-heading No. 5703.90 of the Tariff Item attracting duty at the rate of 30% ad valorem or whether it should be classified under sub-heading 5703.20 attracting duty at the rate of 5% ad valorem. A detention memo issued to the respondent stating that the goods lying in the factory premises, specified in the schedule, were liable for confiscation. The respondent was ordered not to dispose of the goods in question or otherwise deal with or part with the same unless he heard in the matter to the proper Central Excise Authority and a notice was issued on 5.11.1996 to the respondent to show cause as to why the goods should not be classified as stated above.

2. The respondent filed a writ petition before the High Court of Andhra Pradesh challenging this show cause notice and the detention order. On an earlier occasion on similar adjudication, the appellate authority had upheld the claim of the assessee. The High Court proceeded on the basis that the appellate order had become final and expressing agreeme