2003 (6) TMI 314

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..... N.B. Nair, Member (T)]. The issue raised in these appeals of the Revenue is the correct classification of Precured Rubber Tyre Patches . Under the impugned order the Commissioner of Central Excise (Appeals), Pune held the correct classification to be under sub-heading 4016.99. In the present appeals, the Revenue has contended that this classification is erroneous and the correct classificat .....

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..... passed by this Tribunal. 3. Learned Counsel for the respondents does not contest that the goods (Criss Cross Patch of unvulcanised Rubber) which was considered in the aforesaid decision and Precured Rubber Tyre Patches under consideration in the present appeals are the same. He, however, contends that the decision of the Tribunal in the case of Unipatch Rubber is erroneous. According to him, .....

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