2000 (5) TMI 504

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....ant. Shri J.M. Kennedy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short dispute in the present appeal is correct classification of the appellants' product called "Bitumen Pad", whereas the appellants are claiming that Bitumen Pad is nothing but a Bituminous Mixture manufactured out of Blown bitumen, slate powder and other cheap mineral items classifiab....

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....87.01 to 87.05. So, I find nothing wrong in the classification on the product under heading No. 87.08 being accessory of the motor vehicles of 87.01 - 87.05 by the Assistant Collector of Central Excise." 4. On the other hand, the appellants have contended that the "Bitumen Pads" of different dimensions and thickness, are mainly used for water-proofing and can be used for prevention of dama....