2005 (8) TMI 527

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant. Shri Devan Parikh, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. These appeals were heard together as the issue herein pertain to classification of dyed D/C book binding cloth manufactured i.e. whether it will fall under Chapter 52.00 as found by Commissioner (Appeals), while confirming the finding of Assistant Commissioner or should be classified under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal and the Tribunal, after hearing both the sides, would go into the question whether the petitioner s case would be governed by the decision of the Apex Court in CCE v. Sushma Textiles Pvt. Ltd. (supra) and any other decision which the petitioners caused may like to cite began the Tribunal. 1.3 The order dtd. 24-5-04 of the Tribunal was recalled and the matter was re-heard. 2.1 After consid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt which has been recorded and relied in extension in the order of the Assistant Commissioner on a perusal reveals that the samples are not impervious to water and loose the stiffness in contact with it leaves no doubt that test at Sr.No 2 of para 10 of the Apex Court decision in Sushma Textiles Pvt. Ltd. [2004 (167) E.L.T. 487 (S.C.)] is not satisfied for the department to call for classification .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X