1999 (12) TMI 278

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.... Appellant. Shri K.M. Patwari , JDR, for the Respondent. [Order per : Gowri Shankar, Member(T)]. - The common question for consideration in these appeals is the classification of PVC leather cloth manufactured by the appellant, known as rexine. 2.  The Collector (Appeals) has held the goods to be classifiable under Heading 39.21, whereas the appellant under Heading 59.03. 3.  On t....