1995 (5) TMI 134

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....Srinivasan, Advocate with Shri P.K. Ram, Advocate, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - This is an appeal filed by the Collector of Customs, Madras against order-in-appeal No. C3/447 to 454/90, dated 15-10-1990 passed by the Collector of Customs (Appeals), Madras. It was clarified by the learned counsel appearing on behalf of the respondents that this order-in-appea....

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....he Revenue as evident from these decisions, he pleaded that the appeals may be dismissed. 4. We have taken note of the submissions. We have perused the record. The issue raised in the present appeal is as to whether the goods imported by the respondents namely "Non woven Filter Media" for the manufacture of Air Pollution controlled dust filter bags would be classifiable under Customs Tariff ....