2003 (5) TMI 335

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....Ms. Shruti Chaudhary, Advocate, for the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. M.K. Petro Products Pvt. Ltd. have filed this appeal being aggrieved with the Order-in-Original No. 24/2002 dated 23-9-2002 by which the Commissioner, Central Excise has classified their product MAKFELT Jute/Hessian base roofing felt coated with bl....

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.... been classifying the same under sub-heading No. 5911.90 of the Tariff. The Commissioner, under the impugned Order, has besides classifying the impugned product under sub-heading 5907.90, denied them the benefit of exemption from payment of duty under Notification No. 92/94-C.E. and subsequent Notifications holding that "the impugned goods though classifiable under Chapter 59 are essentially bitum....

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....g theatrical scenery, studio back cloths or the like." The Commissioner has classified the impugned product under sub-heading 5907.90 of the Tariff after observing the manufacturing process of the product. It has been mentioned in the impugned Order that the Appellants procure jute fabrics and impregnate with bitumen by way of passing the fabrics in bitumen solution and the use of the product is t....