1998 (9) TMI 313

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....wal, SDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Appellants herein are manufacturing adhesive tape having a cloth base. The cloth is either cotton cloth or nylon cloth. For the purpose of binding, the appellant prepares an adhesive by mixing rubber solvent with the resin and other ingredients. When once the adhesive is ready, the rubber loses it's identity in the s....

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....late authority has wrongly stated that the Tariff Heading 59.05 corresponded to tariff heading 59.06 of HSN. He submits that there was no alignment of the two at the relevant point. He therefore, submits that the impugned order is not correct and therefore be set aside and appeal be allowed. 3. Ld. SDR Shri A.K. Agarwal reiterates the findings of the authorities below as mentioned above. O....

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....ri J.M Patel that before classifying the goods under Tariff Heading 59.05, it must satisfy the description of 'rubberised fabric' as given in the Tariff Heading 59.05. There is no indication from the impugned order that the goods in question satisfied the description. In any case the entire matter has been left open in remand and Adjudicating Authority shall decide the case de novo in the light of....