1999 (3) TMI 215

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....uwala, Advocate, for the Respondents. [Order per : P.C. Jain, Vice President]. - Question involved in this appeal filed by the Revenue is whether "Lead Glass Tubings and Rods" manufactured by the respondents herein are classifiable under Tariff Heading 7008.10 as contended by the respondents or under Tariff sub-heading 7001.90 as contended by the Revenue. 2. The Lower Appellate Autho....

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.... is not unworked and therefore, not classifiable under Tariff Heading 7001.90. On the other hand the said authority has held that tariff sub-heading 7008.10 is more specific for the product under consideration because the predominant use of the product is as specified in that sub-heading and fluorescent lighting tubes. Against this finding of the lower appellate authority, Revenue has taken a plea....

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....sides. We observe as found by the lower appellate authority that the tubing and rods herein go beyond the stage of annealing and cutting. Therefore, the finding given by the lower appellate authority that the `tubes and rods' in the present case are not `unworked', cannot be said to be unreasonable. As regards the reliance placed by the Revenue on the Affidavit of Shri V.V. Gokhale, Sr. Manager in....