2002 (6) TMI 317

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....e, for the Respondent [Order per : Krishna Kumar, Member (J) (Oral)]. -  This is an appeal filed by Revenue. The respondent has made a request to decide the appeal on merits. 2. We have heard Shri A. Jayachandran, ld. DR on behalf of the Revenue. 3. Ld. DR has forcefully submitted that the sand stone, in the instant case, is cut according to the requirement of M/s. Manga....

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....ove. For that reason, this will not be covered under the above heading. Heading 68.07 covers "all other articles of stone". Therefore, his submission is that goods in question will be covered only under this heading. We find enough force in the contention of the ld. DR that since the sand stone has not been merely cut, therefore, it will definitely fall under Heading 68.07. Ld. Commissioner has fa....