1999 (7) TMI 142

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....DR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. -  This is an application for rectification of mistake alleged to have been contained in the Tribunal's Final Order No. 305/96, dated 23-2-1996 passed by the Bench comprising of Hon'ble Members S/Shri V.P. Gulati and T.P. Nambiar, wherein it was held that steel wool manufactured by the present applicants would be different ....

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....er. In this connection, he submits that in the case of Wood Craft Products Ltd. as reported in 1995 (77) E.L.T. 23 (S.C.) it has been held that the Explanatory Notes of HSN shall be given preference in classification matter. He also cited the decision of the Hon'ble Supreme Court in the case of Purewal Associates Ltd. as reported in 1996 (87) E.L.T. 321 (S.C.), wherein the Hon'ble Apex Court held ....

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....erein. Thus, after a detailed consideration of these submissions, the Hon'ble Tribunal had come to a conclusion, which did not support the submissions of the appellants. Therefore, there does not exist any error apparent on the face of the record and only remedy available to the applicants would be to file an appeal against the final order but not application for rectification of mistake. In this ....

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....red all the pleas made by both sides. After a due consideration, they have come to a conclusion that the scope of the term sponge steel will have to be read in the context of the dictionary definition sponge metal. Further, they have also not accepted the plea regarding Explanatory Notes of HSN, inasmuch as that they have held that "As we have held the tariff entry has to, be read in its own wordi....