1989 (6) TMI 205

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..... . [Order per : I.J. Rao, Member (T)]. - The point involved in these two appeals for decision is whether insoluble sulphur (oil content 20%) is classifiable under heading 25.01/32(10) CTA as claimed by the appellants or under heading 38.01/19(7) CTA as decided by the Assistant Collector and upheld by the Collector (Appeals). 2. Shri Haksar, the learned Advocate for the appellants, submi .....

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..... h (Collector of Customs, Bombay v. CEAT Tyres (I) Ltd. And J.K. Industries), to which Shri Haksar referred. 4. On perusal of the Tribunal s order, we see no reason to depart from the same. Following it, we allow these two appeals and order that the insoluble sulphur be classified under heading 25.01/32(10) CTA and consequential relief should be granted to the appellants. - - TaxTMI - TMITax .....

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