1989 (6) TMI 205

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..... Sunder Rajan, J.D.R., for the Respondents. [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 learne .....

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..... anced in the matter before the Bench (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 ap .....

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