1997 (4) TMI 245

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..... ber (J)]. The dispute is in respect of the following items : (i) glass fibre and asbestos based compregs, having trade names permaglass, permacid, permarc (rigid sheets); (ii) mouldings and components having trade names permaglass, permacid, and permarc (but excluding dough moulding compounds and sheet moulding compounds and components and articles made therefrom); (iii) the articles, i .....

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..... ical Product Ltd. 3. Shri D.S. Negi, ld. S.D.R. appearing for the Revenue fairly conceded the factual position. 4. We find that the appellants counsel is right in pointing out that the issue on classification in respect of above items, has already been resolved by the Apex Court in the cases referred to above. Following the ratio of the Supreme Court decision, we hold that the items, in quest .....

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