2006 (6) TMI 287

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....r the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that the dispute in this case relates to classification of the appellants' product for the period from December, 2003. The impugned order passed by learned Commissioner (Appeals) affirms the classification done by the original ....

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....ing threads". It has been classified by the lower authorities under Chapter Heading 56.06 under the Central Excise Tariff Act against the assessee's claim for its classification under Heading 5401.10. Both sides have put across to us their arguments in support of their respective claims. After considering these arguments, we find that the classification done by the lower authorities under Heading ....