1997 (7) TMI 403

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....t. [Order per : P.C. Jain, Member (T)]. - Question involved in the present matter is whether Desmodur L-67 is classifiable under Heading 2929.10 or not. 2. Learned Advocate, Shri K.K. Banerjee states that the authorities below have classified the goods in question under Tariff Heading 3909.50. Hence this appeal before the Tribunal. 3. At the outset, learned Advocate has submitted th....

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....tes such as TDI or MDI. Hence it has been alleged the same is classifiable under Chapter 39 as per Chapter Note 3(e). 6. We observe that the Chapter Notes have been duly taken into account in the Tribunal's judgment reported in 1991 (52) E.L.T. 48. We also observe from the judgment of the Tribunal relying on Condensed Chemical Dictionary that Desmodur has been described as a trade mark for a....