2003 (1) TMI 514

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. [Order per : Justice K.K. Usha, President]. - The only issue arising in this appeal, at the instance of the importer, is whether Blue Glass filled Polycarbonate Strips imported by it is to be classified under tariff Heading 8546.90 as contended by the importer or whether it has to be classified under tariff Heading 3926.90 as held by the Revenue. 2. Commissioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rt of the above contention reliance was placed on two decisions of the Supreme Court in CCE, Hyderabad v. Bakelite Hylam Ltd. - 1997 (91) E.L.T. 13 and CCE v. Wood Polymers Ltd. - 1998 (97) E.L.T. 193. 4. In Bakelite Hylam Ltd. the Supreme Court did not accept the contention raised by the Revenue that Industrial Laminated Sheets and Glass Epoxy Laminated Sheets cannot be considered as elec....