2002 (1) TMI 1112

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....sha, Advocate, for the Respondent. [Order].   On hearing both sides, the appeal from Revenue was admitted and was taken up for disposal. 2. The respondents were manufacturing multilayer plastic film. They had taken credit of duty paid on plastic colour master batch inorganic falling under sub-heading 3206.90 and thermo plastic rubber granules falling under sub-heading 4002.00. I....

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....n was not material. He reversed the lower order resulting in filing of this appeal by the Revenue. 3. I have seen the Tariff entries as they existed at the material time. Heading 32.06 covers pigments. Heading 32.12 also covers pigments. Therefore, the likelihood of different manufacturers classifying their products differently cannot be entirely ruled out. 4. Apart from the citati....