9911796707
TMI Blog1997 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. Matter called. Shri A.L. Visweswaran, learned representative for the appellants prays for deciding the case on merits as per the records available on the file. Accordingly, we have heard the learned SDR, Shri A.K. Agarwal. 2. Controversy herein is whether brake blocks manufactured by the appellants are to be classified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Heading 6808.10. 3. On the other hand, learned SDR Shri A.K. Agarwal, reiterates the findings of the lower appellate authority in which it has been pointed out that there is not much difference between mounted and moulded . What is assessable under Tariff Heading 6808.10 is friction materials and articles thereof. It covers, sheets, rolls, strips, segments, discs, washers, pads not mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant s case that the steel plate is moulded along with the friction material in the present case. Therefore, the steel plate though no doubt attached to the friction material with the help of the moulding process is akin to the steel plate attached by the process of mounting inasmuch as it is separately done by riveting the friction material. We also notice that the brake blocks are specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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