2003 (6) TMI 314

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....nt. Shri B.L. Narsimhan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue raised in these appeals of the Revenue is the correct classification of "Precured Rubber Tyre Patches". Under the impugned order the Commissioner of Central Excise (Appeals), Pune held the correct classification to be under sub-heading 4016.99. In the present appeals, the Revenu....

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....lassification canvassed in these appeals is in conformity with the classification order passed by this Tribunal. 3. Learned Counsel for the respondents does not contest that the goods (Criss Cross Patch of unvulcanised Rubber) which was considered in the aforesaid decision and "Precured Rubber Tyre Patches" under consideration in the present appeals are the same. He, however, contends that....