1987 (7) TMI 437

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..... per : G. Sankaran, Senior Vice-President]. - The issue arising for determination in these two appeals is the classification of a product called hospital sheeting or mackintosh manufactured by the respondents. The goods consist of cotton fabrics which are rubberised, the final product being comprised predominantly of rubber. The question is whether the product falls under Item 16-A(2) of t .....

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..... wed the earlier decision of the Tribunal in the case of Falcon Tyres -1985 (21) E.L.T. 786 and the judgment of the Bombay High Court in the case of Madras Rubber Factory -1985 (22) E.L.T. 5. While Smt. Saxena reiterates the grounds set forth in the memo of appeal, Shri Lakshmikumaran, Advocate for the respondent relies on the aforesaid decisions and prays that the appeals be dismissed. 4. Havin .....

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