1999 (5) TMI 186

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..... sue involved in the appeal filed by M/s. Shreeji Industries is whether the foam sheets imported by them are classifiable under sub-heading 9603.40 of the Schedule to the Customs Tariff Act as claimed by them or under Chapter 39 as held by Collector (Appeals) in the impugned order. 2. When the matter was called, no one was present on behalf of the appellants in spite of notice nor there is any re .....

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..... rushes/paint pads or rollers. The Collector (Appeals) also did not agree with the submissions of the appellants that Rule 2(a) of the Rules for Interpretation of the Tariff is applicable as the imported goods are sheets of plastic material in roll form. These are raw materials for manufacturing paint pads and cannot be treated as paint pads in unfinished or incomplete form. We do not find any infi .....

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