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TMI Blog1990 (8) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... oti Balasundaram, Ms. S.V. Maruthi, JJ. REPRESENTED BY : Shri P.K. Ram, Advocate, for the Appellant. Smt. S. Baliga, SDR, for the Respondent. [Order per : I.J. Rao, Member (T)]. At the outset, Shri Ram, the ld. Advocate submitted that in some of these 14 appeals, the appellants had made requests for change of title from the existing M/s. Ceat Tyres of India Ltd. to Ceat Ltd. . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question on landing charges, a ground that insoluble sulphur is classifiable not under Heading 38.01/90-(1) (as ordered by Customs) but under 35.01/32-(10) CTA. 3. Both sides agree that the question of inclusion of landing charges for purposes of valuation was decided in respect of the same appellants by an earlier order of the Tribunal [Order Nos. 238 to 321/90-A, dt. 28-3-90 = 1990 (49) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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