2000 (5) TMI 504

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..... ana Wadhwa, Member (J)]. The short dispute in the present appeal is correct classification of the appellants product called Bitumen Pad , whereas the appellants are claiming that Bitumen Pad is nothing but a Bituminous Mixture manufactured out of Blown bitumen, slate powder and other cheap mineral items classifiable under Sub-heading 2715.90, the Revenue s contention is that as the Bitumen .....

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..... g No. 87.08 being accessory of the motor vehicles of 87.01 - 87.05 by the Assistant Collector of Central Excise. 4. On the other hand, the appellants have contended that the Bitumen Pads of different dimensions and thickness, are mainly used for water-proofing and can be used for prevention of damage due to vibration, minimizing sound pollution, resulting from vibration and rattling of plant, .....

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..... d number of other uses in their product which have not been rebutted by the authorities below. As such, we do not find any merits in the revenue s claim that the Bitumen Pad in question is required to be classified as a motor vehicle parts or accessories under heading 87.01. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants. - - TaxT .....

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