1995 (12) TMI 194

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....pondent. [Order per : G.A. Brahma Deva, Member (J)]. -  When the matter has come up for final hearing, none appeared on behalf of the respondents inspite of the fact that notice of hearing has been issued to them. Since the matter is old one, we have proceeded to pass this order after hearing Shri Sanjeev Sachdeva, ld. Departmental Representative for the Revenue. 2. The point to....

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....Hence this appeal by the department. 4. The relevant Tariff entries 25.03, 28.02 and 3823.90 are as follows :-   25.03 : Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.   28.02 : Sulphur, sublimed or precipitated : colloidal sulphur.   38.23 : Prepared binders for foundry moulds or cores; chemical prod....

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....r context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical....