2004 (8) TMI 119

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..... s challenged in this petition under Article 226 of the Constitution is the order dated 24-5-2004 [2004 (170) E.L.T. 358 (Tri. - Mumbai)] rendered by the Customs, Excise Service Tax Appellate Tribunal, Mumbai allowing the Revenue's appeal and setting aside the finding of the Commissioner as well as the Assistant Commissioner that "Dyed D/C Book binding cloth" being manufactured by the petitioner- .....

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..... is not satisfied in the case of the petitioner's goods and, therefore, they would not fall under Chapter Heading 5901.10 and that both the Assistant Commissioner as well as the Commissioner had rightly held that the goods fall under Chapter Heading 52.06. 4. In our view, the question whether the petitioner's case would be governed by the decision of the Apex Court in CCE v. Susma Textile Pvt. Lt .....

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