2005 (6) TMI 308

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..... ndent. [Order per : C.N.B. Nair, Member (T)]. - The issue raised in this appeal of the Revenue is the correct classification of various sheets of mica produced by the appellant. Both Deputy Commissioner and the Commissioner (Appeals) held that they would be classifiable under sub-heading 6807.00 (articles of mica). Still Revenue persists that the correct classification would be under Headi .....

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..... cording to the ld. Counsel, further manufacturing is involved in making the mica sheets into insulators. 3. We are inclined to agree with the contention of the assessee. However, since a co-ordinate Bench has taken a different view [2001 (129) E.L.T. 642], the matter is required to be referred to the Larger Bench. Accordingly, registry is directed to place the matter before the Hon ble President .....

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