1998 (12) TMI 202

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.... S. Guhathakurta, Consultant, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the matter relates to the classification of the product described by the adjudicating authority as Bituminised Hessian based Felt. The adjudicating authority had classified the products under Heading No. 68.07. The Collector of Central Excise (Appeals), Calcutta ....

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....eading No. 68.07 of the Tariff covers if other articles of stone, plaster, cement, asbestos, mica or similar materials not as were specified or included in Chapter 68 which covered articles of stone, plaster, cement, asbestos, mica or similar materials. The expression similar materials has to be seen in the light of the other articles specifically mentioned in the Tariff Entry No. 68.07, i.e. ston....