1999 (1) TMI 92

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..... Balasundaram, Member (J)]. In this case, a duty demand of Rs. 87,875.43 P has been confirmed against the appellants herein, as a result of denial of the benefit of concessional rate of duty in terms of Notification 63/87 dated 1-3-1987 on the ground that Sl. No. 2 of the Table to the Notification extends benefit to textile fabrics coated, impregnated, covered or laminated with base fabrics .....

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..... in the classification lists refers to Tariff description of the final product under CET sub-heading 5903.19 and therefore, it cannot be said that the assessees had disclosed at any stage to the Department that they were using any base fabric other than those falling under the prescribed Chapter namely Chapter 52 and that there is nothing on record to show that the raw material registers were bein .....

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