2006 (7) TMI 398

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....e Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue in this appeal is the classification of tarpaulin manufactured by the appellants herein - whether under Chapter Heading 59.06 of the Schedule to the CETA, 1985 as claimed by the manufacturers, or under Chapter Heading 59.02 as contended by the Revenue. 2. None appe....

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....90. The appellants, however, rely upon the Tribunal's order No. 980/99-D, dated 10-9-1999 in the case of CCE, Aurangabad v. Ratan Tarpaulin Water Proof Industries [2000 (126) E.L.T. 782 (Tribunal)] to support their claim for classification under Chapter Heading 52.06. However, as rightly pointed out by the learned SDR, the goods in that case were different in the sense that the layer formation was....