1998 (10) TMI 232

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.... Shri V. Lakshmi Kumaran, Advocate, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows: The assessee herein is manufacturer of rubberised self adhesive tape of cotton cloth. They filed the classification list No. 5/86 initially claiming classification under tariff sub-heading 5901.10. A show cause notice was issued to the assessee ....

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.... Collector in exercise of his power under Section 35E of the Central Excise Act, 1944. An application in form EA 2, therefore, was filed by the Assistant Collector before the Collector (Appeals) seeking revision of the classification from Headings 59.09 to 59.06. Revenue in its appeal before the Collector (Appeals) contended that as per HSN notes on page 818 under Heading 59.06, this heading cover....

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....followed, the correct classification of the goods would be under Heading 59.05 which was claimed by the appellants (respondents) in 1986 itself". 4. The Collector (Appeals) did not also accept the contention of the Revenue for heading 59.06. The Collector (Appeals) did not accept the contention of the Revenue in its appeal before him on the basis of HSN Explanatory Notes as mentioned above....

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....assification under 59.05 is not correct. 7. Further, examining the grounds of appeal filed by the Revenue, we observe that Revenue has relied upon the HSN Explanatory Notes at page 818 under heading 59.06 of HSN. Heading 59.06 we observe, corresponds to 59.05 of the Central Excise Tariff. This has been accepted by the lower appellate authority and we also, on examination on our own during ....