9911796707
TMI Blog1998 (7) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ekar, Member (T)]. This appeal from the Revenue was argued by Shri S. Nunthuk. Respondents were not present although they had filed memorandum of cross-objections. 2. The assessees manufactured gaskets. The various classification lists filed by them from time to time were approved. On 5-4-1988 the Assistant Collector, on a visit to the assessee s premises, felt that classification of two v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wound gasket contains reinforced asbestos sandwiched between two metal sheets. (ii) Jacketted gaskets: It is a thin gasket in which asbestos without reinforcement is housed in a metal jacket. In other words, the core asbestos in the gasket is put up in a casing of metal which fully covers the asbestos." The Assistant Collector in his order dated 22-3-1989 reclassified the products, confirmed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r after due verification and that he was not competent to revise the classification subsequently. The grievance was made that finding on this aspect was not given by the Collector (Appeals). On this ground, it was claimed that demand could not sustain. The classification under 6805.10 was defended on the ground of trade understanding. The contentions in the order were objected to saying that the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in conjunction with metals. Such products would go out of scope of Chapter 68 and would classify under Heading 8484. Since the distinction between these two items is on the basis of constituent material, we find that the Collector was wrong in his belief that latter entry was residuary one. The assessee have not led evidence to establish net market understanding support their.... We allow thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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