1999 (12) TMI 278

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....Advocate, for the 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 ....

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....rexine in the textile dictionary and that the Explanation that this cloth is made to stimulate various kinds of leather, for which plastic coating is essential. The classification claimed by the appellant therefore has to be accepted. 4.  Appeals allowed. Impugned orders set aside.  ______ Corrigendum to 2000 (117) E.L.T. 548 (Tribunal) In the case of Collector of Central Exc....