1998 (9) TMI 313

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..... Appellants herein are manufacturing adhesive tape having a cloth base. The cloth is either cotton cloth or nylon cloth. For the purpose of binding, the appellant prepares an adhesive by mixing rubber solvent with the resin and other ingredients. When once the adhesive is ready, the rubber loses it s identity in the said adhesive. This adhesive is then applied on the cotton cloth or nylon cloth .....

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..... ff heading 59.06 of HSN. He submits that there was no alignment of the two at the relevant point. He therefore, submits that the impugned order is not correct and therefore be set aside and appeal be allowed. 3. Ld. SDR Shri A.K. Agarwal reiterates the findings of the authorities below as mentioned above. On the queries of the Bench, he submits that the authorities have not considered the expert .....

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..... escription of rubberised fabric as given in the Tariff Heading 59.05. There is no indication from the impugned order that the goods in question satisfied the description. In any case the entire matter has been left open in remand and Adjudicating Authority shall decide the case de novo in the light of aforesaid observations. Accordingly we set aside the impugned order and allow the appeal by rem .....

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