2002 (5) TMI 548

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..... ndent. [Order per : P.S. Bajaj, Member (J)] This appeal has been filed by the Revenue against the impugned order-in-appeal dated 8-10-2001 vide which the Commissioner (Appeals) has reversed the order-in-original of the Deputy Commissioner dated 20-10-2000. 2. The facts are not much in dispute. The appellants filed classification declaration under Rule 173B of the Rules for the period 1 .....

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..... heading 4811.59 which is the sub-heading for the goods impregnated with the plastic materials. The Customs Tariff sub-heading 4811.90 embraces the goods not covered under the earlier heading and only covers other paper or paperboard, cellulose wadding and webs of cellulose fibres. The word Impregnation is misnomer, and has been used loosely. The impregnation can be with plastics, with adhesive, .....

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..... the basis of the chemical examination, for deciding the classification. Therefore, we accordingly set aside the impugned order of the Commissioner (Appeals) and sent back the matter to the adjudicating authority for getting the sample of the impugned goods chemically examined and thereafter to decide the classification issue after hearing both the sides. 4. The appeal of the Revenue accordingly .....

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