1996 (9) TMI 430

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....hri V.K. Puri, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal was taken up for consideration after granting waiver of pre-deposit of duty amount. 2. The issue in this appeal is the classification of process vessels, reactors and similar goods stated to be made of glass fibre reinforced plastice (FRP) for short. The appellant had classified them under Headi....

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....g individual functions, not specified or included elsewhere in the Chapter. If that was not acceptable to the Commissioner, he was required to consider the other contention of classification under Heading 70.14 glass fibres and articles thereof. Since the Commissioner has not given any finding with regard to the eligibility of classification under that heading for these goods, we consider it appro....