2003 (1) TMI 357

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....Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  The two appeals have been filed by the Department against the orders of the Commissioner of Customs and Central Excise (Appeals), Mumbai. In the impugned orders the Commissioner (Appeals) has held that the Assistant Commissioner's order viz. dipping of plain Insulation Board in bituminous solution would amount to manufacture. 2.&ems....

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....to 44.11) as mentioned in H.S.N. on the basis of the materials before it. The Commissioner (Appeals) accepted the contention raised by the respondent that the product comes within 4407.10. The appeal of the appellant namely Department has been gone into by us carefully. It does not state as to why the product may be coming under 4407.10. But they state that the correct name and usage of the fibre ....