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1989 (6) TMI 205

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....lant. Shri A.S. Sunder Rajan, J.D.R., for the Respondents. [Order per : I.J. Rao, Member (T)]. - The point involved in these two appeals for decision is whether 'insoluble sulphur' (oil content 20%) is classifiable under heading 25.01/32(10) CTA as claimed by the appellants or under heading 38.01/19(7) CTA as decided by the Assistant Collector and upheld by the Collector (Appeals). 2. ....

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