2007 (7) TMI 121

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..... - E/EDM-762-763/2004 - A-1376-1377/KOL/2007 & S.O.Nos. S-606-607/KOL/2007 - Dated:- 17-7-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants manufacture rain coats out of rubberized textile fabrics. They have sought classification of the same under the Heading 62.01. The impugned order classifies the product under Heading 40.15 as an article of appar .....

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..... z. rain coats have been classified under Heading 62.01 as articles of apparel under the textile section vide order of this Bench No. A-1171-1172/Kol/07 dated 26-6-2007 [2007 (215) E.L.T. 200 (Tribunal)]. In the appellants own case, applying the same chapter note, air pillows have been classified under chapter 63 vide order No. A-260-279 dated 1-3-07 [2007 (213) E.L.T. 72 (Tribunal)]. 4. Heard th .....

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