2004 (5) TMI 398

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.... SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - When the matter was called no one appears for the appellant the matter is pending since 1999 therefore we proceed to decide the matter after considering the material on record and hearing the Jt. CDR. 2. It is found that the issue involved in this case is classification of certain parts made out of rubber and metal bo....

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....s common to absorb jerk and noise and the size and design vary according to the end use. They were cleared in the name of silent block and according to essential characteristic they should be classified under Heading 4016.99, which was approved by the Assistant Commissioner and in absence of any provision or classification would remain under Heading 4016.99. (c)     &nb....