1987 (7) TMI 437

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....llant. Shri V. Lakshmikumaran, Advocate, for the Respondent. [Order per : G. Sankaran, Senior Vice-President]. - The issue arising for determination in these two appeals is the classification of a product called 'hospital sheeting' or 'mackintosh' manufactured by the respondents. The goods consist of cotton fabrics which are rubberised, the final product being comprised predominantly of r....

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....roduct would fall under Item No. 16-A(2) of the Tariff Schedule. This decision followed the earlier decision of the Tribunal in the case of Falcon Tyres -1985 (21) E.L.T. 786 and the judgment of the Bombay High Court in the case of Madras Rubber Factory -1985 (22) E.L.T. 5. While Smt. Saxena reiterates the grounds set forth in the memo of appeal, Shri Lakshmikumaran, Advocate for the respondent re....