2004 (1) TMI 538

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..... Shri A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The dispute involved in the present appeal relates to the correct classification of the appellants product i.e. Gouremastic Bituminous Black, Chassis Black. Whereas the appellants have claimed the classification of the said product under Heading 2715.90 as Bituminous mixture, the Commissioner (Appeals) .....

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..... ssifiable under Heading 27.15 and not under Heading 32.10. Similarly in another decision reported in 2002 (148) E.L.T. 74, cut back Bitumin was held classifiable under Heading 27.15. Appeal against the above decision of the Tribunal filed by the Commissioner of Central Excise, Calcutta was dismissed by the Hon ble Supreme Court as reported in 2003 (151) E.L.T. A171. We also note that West Regional .....

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