1998 (11) TMI 203

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.... the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Swarup Fibres Industries Ltd. is whether Vulcanised Fibre is classifiable under sub-heading 4823.90 as claimed by them or under sub-heading 3920.31 as confirmed in the impugned order. 2. Miss Monica Singal, learned Advocate, submitted that before 1-3-1988 there was a specific sub-hea....

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....hloride. She also mentioned that in the manufacture of the impugned product no component of the plastic is used. She further contended that before 1988 the product was classified under sub-heading 3913.30 which covers primary form of the plastic. If the impugned product was taken to be a primary form, subsequently it cannot be treated as a product of plastic. Referring to Rule 3(b) of Interpretati....