TaxTMI 
TaxTMI 
1997 (1) TMI 289
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....t. None, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector (Appeals), Allahabad, dated 3-12-1991. 2. A notice for todays hearing was issued by the Registry and the respondents have sent written submission received on 30th December, 1996 and has drawn attention to the Cross Objection filed by them. They have further....
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....classifiable under Chapter 48 which were having "more the character of paper" and has referred to HSN Explanatory Notes. 5. He has emphasised the hard and rigid character of the product and held it to be a paper impregnated with plastics and classified it under Heading 3920.31. 6. Ld. Collector (Appeals) had however, allowed the petition of the respondents on the ground that the ri....
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....d had in fact issued a tariff advice under M.F. (D.R.) Letter No. 93/109/86-CX. III, dated 24-10-1986 holding, on the ground, that such materials were classifiable under 3928.31. He would therefore, request that the Board's tariff advice may also be taken into consideration. 7. We have considered the above submissions. We observe that the Respondents had relied upon Tribunal's orders both ....
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....ifically to the Chapter Note 1(f) which reads as follows :- Paper-reinforced stratified plastic sheeting or one layer of paper or paper board coated or covered with a layer of plastics, the latter constituting more than half the total thickness. 10. In the present case according to the order of the Collector (Appeals), it is the paper material which constitutes more than 68% by weight a....