2005 (7) TMI 442

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....ardeshi, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  None appeared for the appellants. Heard Shri R.B. Pardeshi, learned JDR for the Department. The written submissions filed by the appellants have also been taken into account of consideration as also the case records. 2. The dispute in this case relates to classification of a product "P-100" manufactured....

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....assifying the product. 3. We find merit in the submissions made by the appellants. Since the classification of the product depends on the chemical examination, a copy of the report should have been supplied to the appellants. The submissions made by the appellants that the product is a compound of fatty alcohols and not fatty acids, should also have been taken into consideration. As such, ....