2002 (6) TMI 317

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..... . This is an appeal filed by Revenue. The respondent has made a request to decide the appeal on merits. 2. We have heard Shri A. Jayachandran, ld. DR on behalf of the Revenue. 3. Ld. DR has forcefully submitted that the sand stone, in the instant case, is cut according to the requirement of M/s. Mangal Knits Ltd., to a particular size and shape and the same is used for wall cladding. He .....

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..... vers all other articles of stone . Therefore, his submission is that goods in question will be covered only under this heading. We find enough force in the contention of the ld. DR that since the sand stone has not been merely cut, therefore, it will definitely fall under Heading 68.07. Ld. Commissioner has failed to consider this important aspect and he has not given his finding thereon. The cha .....

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