1996 (2) TMI 203

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..... or the Respondents. [Order per : Shiben K. Dhar, Member (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 t .....

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..... matter was called. The respondents, however, have requested 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 .....

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