1997 (4) TMI 214

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.... for the Appellants. Shri G.D. Sharma, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point involved in this case is whether cotton fabrics heavily sized but not having permanent stiffness is classifiable under Chapter 52 as claimed by the assessees or under Chapter 59 as per the Department. 2. Shri G. Shivdas accompanied by Shri Devnath submitted....

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....red to the relevant order passed by the Collector (Appeals). 3. We have heard both sides and perused the matter. We find that issue involved in this case has already been considered by the Tribunal in the case of Sunita Textiles Ltd., referred to above and particularly in Para 15 of that order. Para 15 reads as under :- "15. The under Secretary to Government of India, by his letter....