TaxTMI 
TaxTMI 
1994 (7) TMI 201
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....er : G.P. Agarwal, Member (J)]. - Being aggrieved with the classification of the subject goods, namely, Tapes and Sleeves made from Glass Fibre Yarn under Tariff Item 22F by the Collector (Appeals), the Revenue has filed the present appeal. 2. When the case was taken up, Shri M.K. Jain, learned SDR, appeared on behalf of the appellants. None appeared on behalf of the respondents. However, ....
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....iff Item 22F, but this Tariff Item 22F came into existence from 16-3-1976 as introduced in the Budget for the year 1976-77. On being asked categorically, as to whether there was any other competiting entry, that is to say, corresponding to Item 22F, he submitted that there was no such entry and such goods to be classified under Tariff Item 59 prior to 16-3-1976. On merits he submitted that accordi....
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.... improve the case of the Revenue inasmuch as the report of the Deputy Chief Chemist is very categorical on this point. In his report dated 4th August, 1980 he has clearly opined that "Each of the three samples is unvarnished and is in the form of narrow strip, woven entirely with glass filament yarns". The case of M/s. Amartara Limited, supra, is also not applicable to the facts and circumstances ....