1998 (9) TMI 194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Short questions involved in this case are regarding classification of Knitted polyester/nylon ladder string webs. Revenue authorities initially classified the same under Tariff Heading 59.89. On appeal by the respondents herein the said goods were classified under Tariff Heading 60.01. The lower appellate authority concluded the aforesaid classification on the following definitions of ladder web i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e that how it does not tally. 3. On comparing the definition of ladder web relied upon by the ld. lower appellate authority and the definition of goods in Tariff Heading 60.01, we are of the view that ladder web is nothing but knitted fabric and it is clearly covered by Tariff Heading 60.01. Consequently there is no substance in Revenues appeal. Hence we dismiss the same. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X