1999 (5) TMI 186

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in the appeal filed by M/s. Shreeji Industries is whether the foam sheets imported by them are classifiable under sub-heading 9603.40 of the Schedule to the Customs Tariff Act as claimed by them or under Chapter 39 as held by Collector (Appeals) in the impugned order. 2. When the matter was called, no one was pres....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bserved that the impugned item are sheets and rolls which cannot be equated with brushes/paint pads or rollers. The Collector (Appeals) also did not agree with the submissions of the appellants that Rule 2(a) of the Rules for Interpretation of the Tariff is applicable as the imported goods are sheets of plastic material in roll form. These are raw materials for manufacturing paint pads and cannot ....