1996 (2) TMI 203

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..... mber (T)]. This Revenue appeal is directed against the Order-in-Appeal No. SKM-1364/89/BI, dated 23-6-1989 of Collector (Appeals). The Collector (Appeals) has held that ALLENOL PESP is classifiable under Chapter Heading 3402.90 while the Assistant. Collector had held the product as classifiable under Heading 3802.00 prior to 11-2-1987 and thereafter under Chapter Heading 3809.00 as the pro .....

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..... ed for a decision on merits. 4. We have heard Ld. SDR and perused the records of the case. According to respondents themselves the product is used as softening agent in the Textile Industry for fabric processing. This product is used for imparting softness and other properties in textile Heading 3809 specifically refers to finishing agents, amongst others, of a kind used amongst others in texti .....

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