Supreme Court dismisses appeal on item classification under Heading 59.06. Respondent withdrawal leaves appellant no basis.

The Supreme Court of India dismissed the appeal challenging the Commissioner's order classifying the item under Heading 59.06. The respondent withdrew their appeal, leaving the appellant with no basis to challenge the order.

---

---

The Supreme Court of India dismissed the appeal challenging the Commissioner's order dated 25th September, 1997, which classified the item under Heading 59.06. The respondent withdrew their appeal, so the appellant had no basis to challenge the order.

---