9911796707
TMI Blog1997 (4) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. Shri G.D. Sharma, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point involved in this case is whether cotton fabrics heavily sized but not having permanent stiffness is classifiable under Chapter 52 as claimed by the assessees or under Chapter 59 as per the Department. 2. Shri G. Shivdas accompanied by Shri Devnath submitted that issue is no longe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the Collector (Appeals). 3. We have heard both sides and perused the matter. We find that issue involved in this case has already been considered by the Tribunal in the case of Sunita Textiles Ltd., referred to above and particularly in Para 15 of that order. Para 15 reads as under :- "15. The under Secretary to Government of India, by his letter dated 7th December, 1989 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of this case, we do not find the contention of the learned DR to be tenable and in the result, we do not find any merit in the appeal and the same is rejected." In the facts and circumstances and relying upon the earlier decisions and taking into consideration that the Collector (Appeals) has also decided the classification in favour of the assessees for the subsequent period following the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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