1997 (8) TMI 277

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..... V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of the goods which arise during the manufacture of rubberised fabrics and are in the nature of trimmings. The respondents were earlier paying duty under Tariff Heading 5905.90 while the revenue has demanded duty, under Tariff Heading 5905.20. It is after the revenue demanded duty under the latter Tariff Heading .....

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..... ed lower appellate authority should not have entered the finding that the goods were not excisable being in the nature of trimmings. He has pleaded, in the absence of any dimensions of the goods, he is not able to support the case that individual pieces were in the nature of rags and chindies. He has, however, urged that while demanding duty square meterage of the cloth has been given. 4. We .....

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