2002 (5) TMI 548

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....h Kumar Sharma, Consultant, for the Respondent. [Order per : P.S. Bajaj, Member (J)] -  This appeal has been filed by the Revenue against the impugned order-in-appeal dated 8-10-2001 vide which the Commissioner (Appeals) has reversed the order-in-original of the Deputy Commissioner dated 20-10-2000. 2. The facts are not much in dispute. The appellants filed classification declar....

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....sified for the purposes of Customs Tariff under sub-heading 4811.59 which is the sub-heading for the goods impregnated with the plastic materials. The Customs Tariff sub-heading 4811.90 embraces the goods not covered under the earlier heading and only covers other paper or paperboard, cellulose wadding and webs of cellulose fibres. The word "Impregnation" is misnomer, and has been used loosely. Th....