2000 (11) TMI 643

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..... chana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of duty amount, we take up the appeal itself with the consent of both the sides as the issue involved is covered in favour of the appellants by the earlier decisions of the Tribunal. 2. After hearing both the sides duly represented by Shri V. Sridharan, ld. Adv. and Shri V.K. Chaturvedi, ld. SDR we find that the .....

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..... he other side with high density Polyethelene film would be classifiable under Heading 3920, was not accepted. After discussing the various earlier decisions, it was held that the goods in question were properly classifiable under Heading 7607.60 inasmuch as the essential character to the product is provided by aluminium foil. Shri V.K. Chaturvedi, ld. SDR appearing for the Revenue has conceded tha .....

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