Rubber polish classification under Tariff Item 68 upheld after the respondent accepted the tax classification.

Rubber polishes were examined for tariff classification, with the dispute limited to whether they fell under Tariff Item 68. The respondent accepted that classification and did not challenge that part of the order before the appellate authority. On that basis, the Tribunal restored the Assistant Collector's classification under Tariff Item 68, and the classification was upheld in favour of the Revenue.

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Issues: Whether rubber polishes were correctly classifiable under Tariff Item 68.

Analysis: The dispute before the Tribunal was confined to the classification of rubber polishes. The respondent accepted the classification under Tariff Item 68 and did not contest that part of the order before the appellate authority. In view of the respondent's concession, the Tribunal restored the Assistant Collector's classification of rubber polishes under Tariff Item 68.

Conclusion: The classification of rubber polishes under Tariff Item 68 was upheld in favour of the Revenue.

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