2000 (8) TMI 556

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..... s appeal arises from OIA No. 204/90 (M), dated 28-6-1990 by which the Commissioner (Appeals) has upheld the AC s order classifying the appellants product viz Biaxilly Oriented Polypropylene Films (BOPP), falling under Sub-Heading 3920.31 on the basis of test certificate dated 2-4-1982 obtained on the basis of samples drawn by the AC and tested at National Test House, Alipore, Calcutta. Appellant .....

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..... rit in the appeal. He submits that the authorities have passed the order based on the test results and there is no reason to take a different view in the matter in view of evidence on record. He points out that the appellants have requested for the tribunal to examine the product and come to the conclusion which cannot be done in the light of the test result available on record. He points out that .....

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