2002 (4) TMI 717

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..... This is a Revenue appeal against the Order-in-Appeal No. 5/2001(M-I)(D), dt. 5-3-2001 by which the Commissioner (Appeals) has accepted the assessees plea that Neoprene Rubber sheets are actually manufactured into Gaskets falling under sub-heading 1008.29 of the Tariff Act and that they are not used in the form in which they were received and as they had been utilised in the manufacture of the fina .....

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..... s. The ld. DR prays for setting aside the impugned order and attempted to distinguish the final orders cited by the Commissioner (Appeals). 3. The representative of the assessee filed a copy of another Final Order Nos. 173-175/2002, dt. 22-2-2002 Commissioner v. SPIC Ltd. in their own case by which the Revenue appeal of this very item has been rejected by applying the ratio of the Hon ble Apex C .....

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