1998 (3) TMI 445

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....R, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The application is for waiver of pre-deposit of duty of Rs. 5.2 lakhs on the ground that the product manufactured by the applicant is self-adhesive plates, sheet, etc. classifiable under Heading 39.19 of the Tariff Act of not as claimed and approved earlier under Heading 39.20. 2. The Advocate for the applicant ....

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....decision of the Supreme Court in Bhiwani Textile Mills v. C.C.E. - 1996 (88) E.L.T. 639, the demand can only be from 5-10-1993. 3. The Departmental Representative contends that it has not been established that the other products manufactured by the other manufacturers have been shown to be identical in nature and use. The test of the products under consideration by the Deputy Chief Chemist....