1998 (7) TMI 179

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..... Balasundaram, Member (J)]. The respondents herein are engaged in the making of printing paste. The Department was of the view that the printing paste made by the respondents was a manufactured commodity classifiable under sub-heading 3204.29 of the Schedule to the CETA, 1985, by application of Note 6 to Chapter 32, according to which conversion of unformulated, unstandardised or unprepared d .....

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..... learned SDR and Shri M.H. Patel, learned Counsel for the respondent. 3. We find that in the appeal memorandum and the grounds of appeal, the challenge is only on the ground that the Collector (Appeals) has passed a vague conditional order which is devoid of any meaning. There is no challenge to the merits of the matter regarding the applicability of Note 6 to Chapter 32. Our understanding of th .....

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