1997 (4) TMI 195

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....ellant. Shri A.K Agarwal, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Matter called. Shri A.L. Visweswaran, learned representative for the appellants prays for deciding the case on merits as per the records available on the file. Accordingly, we have heard the learned SDR, Shri A.K. Agarwal. 2. Controversy herein is whether brake blocks manufactured by the appe....

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....ke block should be assessed under Tariff Heading 6808.10. 3. On the other hand, learned SDR Shri A.K. Agarwal, reiterates the findings of the lower appellate authority in which it has been pointed out that there is not much difference between "mounted" and "moulded". What is assessable under Tariff Heading 6808.10 is friction materials and articles thereof. It covers, sheets, rolls, strips....