1997 (6) TMI 88

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..... ember (J)]. After hearing the misc. application for early hearing, we find that the main appeal itself can be disposed of since the issue involved is in narrow compass. Accordingly, the misc. application is allowed. 2. In appeal, the dispute relates to classification of HDPE/PP strips, tapes and fabrics. The Assistant Collector has decided the issue holding that the items, in question, are .....

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..... with reference to the fresh classification can be considered even at the appellate stage and this was the view precisely taken by the Tribunal in the case of Roots Auto Products (P) Ltd. v. Collector of Customs, reported in 1988 (38) E.L.T. 310 (Tribunal). The High Court of Calcutta has taken the similar view in the case of Orient Paper Industries Ltd. v. Special Secretary to the Govt. of India, .....

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