2005 (8) TMI 527

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....hav, JDR, for the Appellant. Shri Devan Parikh, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These appeals were heard together as the issue herein pertain to classification of "dyed D/C book binding cloth" manufactured i.e. whether it will fall under Chapter 52.00 as found by Commissioner (Appeals), while confirming the finding of Assistant Commissioner or ....

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....cation for review before the Tribunal and the Tribunal, after hearing both the sides, would go into the question whether the petitioner's case would be governed by the decision of the Apex Court in CCE v. Sushma Textiles Pvt. Ltd. (supra) and any other decision which the petitioners caused may like to cite began the Tribunal." 1.3 The order dtd. 24-5-04 of the Tribunal was recalled and the....

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....durable and permanent in nature 3         that the fabric is heavily tifed."           These tests laid down by the Apex Court to resolves this issue when considered in light of the test report which has been recorded and relied in extension in the order of the Assistant Commissioner on a perusal reveals tha....