1993 (6) TMI 181

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..... ugh only the stay application was listed for hearing, after hearing both sides and with their consent I have decided to dispose of the appeal itself, since the facts and the issue covered by both the stay application as well as in the appeal have already been considered by me in this Bench under Order No. 874-75-WRB, dated 28-5-1993 and the ratio of that decision would be squarely applicable here. .....

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..... Heading No. 4408.30. Though the Heading number against Plywood relates to decorative plywood, the description `plywood can be construed to be covering both decorative as well as commercial plywood. This was the view taken in the same set of circumstances and facts in the aforesaid order passed by this Bench (Order No. 874-875-WRB, dated 28-5-1993). In view of this, I allow the appeal and direct t .....

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