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    <title>1999 (1) TMI 227 - CEGAT, MADRAS</title>
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    <description>Classification of unglazed ceramic tiles could not be adjudicated on merits because the classification list, technical literature and other necessary documents were not produced, and the appellant did not appear despite notice. The dispute also involved the consequential duty demand, penalty and a claim for trade discount, but the absence of the relevant material prevented effective examination of those issues. The appeal was therefore dismissed for non-production of the necessary documents and was not decided on merits.</description>
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      <description>Classification of unglazed ceramic tiles could not be adjudicated on merits because the classification list, technical literature and other necessary documents were not produced, and the appellant did not appear despite notice. The dispute also involved the consequential duty demand, penalty and a claim for trade discount, but the absence of the relevant material prevented effective examination of those issues. The appeal was therefore dismissed for non-production of the necessary documents and was not decided on merits.</description>
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