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of <h1>CEGAT rules in favor of appellants on classification of Tarpaulin bag under sub-heading 6301.00</h1> The appeal before CEGAT, CALCUTTA in 1998 (4) TMI 362 regarding the classification of D.W. Tarpaulin bag with Polyliner under sub-heading 6301.00 for ... Classification The judgment by Appellate Tribunal CEGAT, CALCUTTA in 1998 (4) TMI 362 involved the issue of whether D.W. Tarpaulin bag with Polyliner falling under sub-heading 6301.00 would get the benefit of concessional rate as provided under Notification No. 65/87-C.E., dated 1-3-1987. The decision was based on precedents from the Calcutta High Court and previous tribunal orders, leading to the appeal being allowed in favor of the appellants.
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