1981 (1) TMI 254

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..... 3-2-1980 of the Assistant Collector of Central Excise, Sivakasi. I have carefully gone through the records of the case and considered the appeal as also the points urged at the time of personal hearing. The question to be decided here is whether Hessian-lined paper (called as Paper lined Hessian or Hessian Tarpaulin by the appellants) obtained by bonding one layer of duty paid kraft paper wi .....

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..... eport of 31-8-1976 according to which the percentage of paper and jute content was 19 and 59.4 respectively. On this contention, the appellants claim is that their product is not to be classified under Tariff Item 17(2). They also claim that the decision of the Assistant Collector to classify the product under Tariff Item 22(A) in terms of his letter of 6-8-79 was also in conformity with the dire .....

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