2000 (3) TMI 635

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....ur, Consultant, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. In the impugned order, the Commissioner (Appeals), after relying upon the decision of the Tribunal in the case of K.W.H. Heliplastics Ltd. v. C.C.E. reported in 1993 (63) E.L.T. 178 held that goods, in question, are ....

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....roduct, in question and are classifiable as other articles of plastic. 5. Heard both sides. 6. The issue involved in this appeal is regarding classification of gas-domes, gutters, trays and baffle plates of plastics manufactured by the respondents. Ld. Commissioner, in the impugned order, classified these items and articles of plastic under sub-heading 39.26 of the tariff after rel....