1999 (11) TMI 542

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..... ember (T)]. In this appeal against Order-in-Original No. 35/96, dated 25-11-1996, the classification of Rubber Solution is disputed. While the order impugned classifies under Chapter 40, appellants submit that the matter is no longer res integra and there are number of decisions classifying under Heading 35.06. 2. Heard Shri M.S. Srinivasa, learned Advocate for appellants who cites the dec .....

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..... adurai Commissionerate Trade Notice No. 38/88, dated 8-3-1988 upholding the classification under Heading 40.05. 4. We have carefully considered the rival submissions and records of the case and find that in view of upholding of the Tribunal s decision in the case of Elgi Polytex Ltd. (supra), the matter is no longer res integra and therefore applying the ratio thereof to this appeal, we set asid .....

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