9911796707
TMI Blog1997 (1) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ident]. This is an appeal against the order of Collector (Appeals), Allahabad, dated 3-12-1991. 2. A notice for todays hearing was issued by the Registry and the respondents have sent written submission received on 30th December, 1996 and has drawn attention to the Cross Objection filed by them. They have further informed that the factory has been closed since 1995 and drawn attention to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to HSN Explanatory Notes. 5. He has emphasised the hard and rigid character of the product and held it to be a paper impregnated with plastics and classified it under Heading 3920.31. 6. Ld. Collector (Appeals) had however, allowed the petition of the respondents on the ground that the rigidity and hardness were not the sole criterion and were not sufficient to classify the product under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding, on the ground, that such materials were classifiable under 3928.31. He would therefore, request that the Board s tariff advice may also be taken into consideration. 7. We have considered the above submissions. We observe that the Respondents had relied upon Tribunal s orders both before the A.C. and the Collector and the ld. Collector has allowed their appeal relying on the Tribunal s o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of paper or paper board coated or covered with a layer of plastics, the latter constituting more than half the total thickness. 10. In the present case according to the order of the Collector (Appeals), it is the paper material which constitutes more than 68% by weight and thickness and the resin content is less than 40%. In view of this position, the product of the respondents is not hit by Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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