2006 (1) TMI 325

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...., for the Appellant. Shri K.S. Bhat, SDR, for the Revenue. [Order per : T.K. Jayaraman, Member (T)]. - The issue involved in this appeal is the classification of the polyurethane washers manufactured by the appellants. According to the appellants, the impugned goods are classifiable under Chapter Heading 3921.00 of the CETA, 1985 as Elastomers. However, the Revenue classified them under C....

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.... Shri Rajesh Chandra Kumar learned Advocate appeared for the appellants and Shri K.S. Bhat learned SDR for the Revenue. 3. The learned Advocate pointed out that when the department wanted to take the samples, the appellants stopped production. Thereafter, the departmental officers took the samples from M/s. IFB Automatic Seatings and Systems Ltd. The Mahazar under which the samples we....