1997 (6) TMI 148

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.... for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from the order-in-appeal dated 28th February, 1996 passed by the Commissioner (Appeals), New Delhi. The appellants imported the goods described in the B/E as "Glossy finish stainless steel moulds" 4 x 8 feet in size and classified under Heading 8480.79 as moulds for plastic. The department did not accept t....

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....  Otherwise plated or coated with zinc :   7210.41 Corrugated   7210.49 Other   7210.50 Plated or coated with chromium oxides or with chromium and chromium oxides   7210.60 Plated or coated with aluminium   7210.70 Painted, varnished or plastic coated   7210.90 Other. 2. The issue pertains to the cl....

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....Viral Laminates Pvt. Ltd. was confirmed by the Supreme Court as can be seen from the Court-room Highlights published in 1992 (57) E.L.T. A139. He also submits that in terms of this judgment, the appeal is required to be allowed. The ld. DR reiterates the department's stand taken in the order. 3. We have considered the case-record and have also perused the judgments cited by the ld. Counsel....