1999 (10) TMI 679

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.... : Jyoti Balasundaram, Member (J)]. - The Misc. application for transfer of the above appeal to the Western Zonal Bench at Bombay is rejected due to administrative reasons. However, since the appellants have filed written submissions on 30th August, 1999 and asked for a decision on merits of the matter, subsequent to the filing of the Misc. application, we proceed to hear the learned DR and peru....

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....ner side'. The test report gives the percentage of rubber compound but does not state that the rubber lining is unhardened vulcanized rubber. In view of this as well as in view of the trade understanding that the products are not understood by people dealing in them to be rubber pipes or tubes on the basis of market enquiry, the Collector has ruled out classification under TI 16. The appellants ha....

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....d as to take within its sweep cotton fabrics popularly known and recognized as such and so other kinds of fabrics. 5. We have perused the decision of the Hon'ble High Court and find that it has been rightly relied upon by the Collector that the product is classifiable under TI 19.1(b). We therefore, hold that the rubberised hose pipes - both agricultural and non-agricultural manufactured by ....