1999 (8) TMI 187

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..... ent]. Respondents herein are engaged in the manufacture of HDPE Fabrics coated with LDPE on both sides and selling them as Tarpaulin. Question involved in this appeal is regarding classification of the said product, Tarpaulin. Respondents contend that it is classifiable under Tariff sub-heading 3926.90 as upheld by the lower authorities. Revenue contends on the other hand it is classifiable .....

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..... the controversy in that case before the Tribunal is between other two entries, namely, 39.20 and 39.26. 4. In view of the aforesaid discussions, Revenue s appeal fails. 5. Cross-objections filed by the Respondents herein are not maintainable because they get complete relief by the lower authorities vide the impugned order. Therefore, the cross-objections are also dismissed. - - TaxTMI - TMI .....

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