1999 (12) TMI 278

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..... ndent. [Order per : Gowri Shankar, Member(T)]. The common question for consideration in these appeals is the classification of PVC leather cloth manufactured by the appellant, known as rexine. 2. The Collector (Appeals) has held the goods to be classifiable under Heading 39.21, whereas the appellant under Heading 59.03. 3. On this identical question which came up before this Tribun .....

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..... timulate various kinds of leather, for which plastic coating is essential. The classification claimed by the appellant therefore has to be accepted. 4. Appeals allowed. Impugned orders set aside. ______ Corrigendum to 2000 (117) E.L.T. 548 (Tribunal) In the case of Collector of Central Excise, Mumbai-II v. Midi Tools (P) Ltd. printed at page 548 of Excise Law Times for 1st May, 2000 (Vol .....

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