2002 (2) TMI 1258

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..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 188.25 lakhs approx. 2. We have heard both sides. 3. The question for consideration is the classification, and eligibility to the exemption contained in Notifications 8/96 and 4/97 to the product Sunpac that the applicant manufactures. This is a flexible plastic hol .....

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..... shape classifiable under Heading 3926.90 and entitled to exemption, dropped the proceedings. On appeal from this order, the Commissioner (Appeals) has set aside this order and held the goods classifiable under Heading 3926.39 of the tariff, denying the exemption. 4. The Commissioner (Appeals) had noted the decision of the Tribunal in the appellant s own case holding the article to be not a she .....

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..... he single portion of extrusion. In this regard the change in the tariff nomenclature does not make any change and remain in the said heading. The departmental representative relies upon the Commissioner (Appeals) order. 5. In its order passed on this assessee s appeal on 23-4-1986, the Tribunal noted the manufacturing process and that the product is profile shaped having been extruded and being .....

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