2001 (1) TMI 360

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....nd R. Swaminathan, Consultant, for the Appellant. Shri Sheo Narain Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - The controversy in all these present appeals centre round the question as to whether grey cotton fabrics/canvas is classifiable under Heading 52.05 or 59.09 of the CETA. The adjudicating authority has classified this fabric by relying on the ratio of t....

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....pter 59 of the CETA. 3. Moreover, in a subsequent of Simplex Mills Co. Ltd. (supra) this very product (grey cotton fabrics canvas) had been held to be classifiable under Heading 52.05 and not under Heading 59.09 of the CETA by the Tribunal by overlooking the earlier decision to the contrary against this very party. The SDR has also pointed out that the party though filed the appeal before ....

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....eferred above, we find that the matter should be again placed before the Honourable President for constituting a Larger Bench. Both the sides also want that the issue regarding the classification of grey cotton fabrics/canvas should be resolved by the Larger Bench, being of immense importance and bearing on the Revenue. 5. The learned SDR has also brought to our notice the Board's circular....