2001 (1) TMI 586

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..... ri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal E/1669/97 is against the order of the Commissioner classifying the products manufactured by the appellant under Chapter 39 of the Tariff, instead of under Chapter 29 as claimed by the appellant. Appeal E/1670 is by B.S. Shetty, Director of S.M. Dyechem Limited, against penalty imposed on him. Appeal .....

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..... luded that classification to be under Chapter 29, excluding the classification of these goods as plastics under Chapter 39. The departmental representative is unable to show any reason as to why ratio of this decision should not be followed. 3. Accordingly, the classification claimed by S.M. Dyechem of its product of PEG 300, PEG 400 and PEG 600, manufactured by it, under Chapter 29 has to be ac .....

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