2005 (9) TMI 483

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..... [Order per : P.G. Chacko, Member (J)]. The dispute arising in this appeal of the Revenue is in relation to classification of a product called Bituminised Poly Laminated Paper . The assessee classified it under SH 4811.90 attracting duty @ 20%, while the Revenue proposed to reclassify the product under SH 4811.30 attracting duty @ 25% ad valorem. The lower appellate authority has favoured .....

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..... over paper. Paper was coated with bitumen and the bituminised paper was then coated with plastic. Such a product cannot be termed paper covered with plastic . Hence, in our view, the subject goods is appropriately classifiable as bituminised poly laminated paper under SH 4811.90 as claimed by the assessee. 4. In the result, the impugned order stands upheld. The Revenue s appeal is dismissed. .....

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