2001 (7) TMI 562

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..... ang, Member (J)]. Revenue filed this application for rectification of mistake in Final Order No. 699/98-D, dated 1-7-1998. Heard both sides. The contention of the revenue is that in the final order, the Tribunal wrongly held that the fabrics manufactured by M/s. Madura Coats Ltd., are classified under tariff Heading 52.05 of the Tariff. The goods, in question, are used as filter cloth fo .....

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..... wn process of reasoning on points on which there may be conceivably two opinions. A decision on debatable point of law is not a mistake apparent on record. 3. In view of the above decision of the Hon ble Supreme Court, when a view has been taken by the Bench in respect of classification of the goods, in question, it cannot be said to be a mistake apparent on record. Therefore, the application is .....

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