2000 (8) TMI 556

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....espondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 204/90 (M), dated 28-6-1990 by which the Commissioner (Appeals) has upheld the AC's order classifying the appellants' product viz 'Biaxilly Oriented Polypropylene Films (BOPP), falling under Sub-Heading 3920.31 on the basis of test certificate dated 2-4-1982 obtained on the basis of samples drawn by the....

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....n on merits. 3. Ld. DR, Shri S. Sudarsan points out that there is no merit in the appeal. He submits that the authorities have passed the order based on the test results and there is no reason to take a different view in the matter in view of evidence on record. He points out that the appellants have requested for the tribunal to examine the product and come to the conclusion which cannot ....