2006 (10) TMI 266

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....t. Shri T. Chandran Nair, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. -  In these appeals arising out of two separate orders of the Commissioner of Central Excise (Appeals), the Revenue seeks classification of product "Grafoil" consisting of graphite tapes, packing rings and gaskets under CET sub-heading 6807.00 as articles of graphite, as against the ....

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....e learned Counsel for the respondents that the product in question is not an article of graphite and, therefore, is not ruled out from classification under Chapter 84, for the reason that it is made of cotton threads dipped in graphite solution, is not acceptable for the reason that there is no material on record to show that the product in dispute, viz. Grafoil, is anything other than an article ....