2008 (7) TMI 625

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....lant. Shri Y.D. Banga, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the order-in-appeal No. KKS(19)19/GOA/2001 dated 21-11-2001. 2. The relevant facts that arise for consideration are that the appellants manufacture insulated tapes and labels of different materials and sizes. The appellant classified one of their products i.e....

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..... Commissioner (Appeals) has relied upon the decision of the Hon'ble Tribunal in the case of Johnson & Johnson Ltd. v. CCE, 1996 (88) E.L.T. 465 (Tri.). It is his submission that the said decision of the Hon'ble Tribunal was reversed by the Apex Court as is reported at 2003 (156) E.L.T. 166 (S.C.). It is his submission that Chapter Heading No. 5906 includes "Rubberized textile fabrics, other than ....

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....ords. 7. The findings of the adjudicating authority as well as the ld. Commissioner (Appeals) would indicate that the products, which are manufactured by the appellants are the products of Chapter 59. It is also undisputed that the fabrics are processed and manufactured into final products by the assessee. It has been held by the adjudicating authority, that manufacturing process of the ap....

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.... 59.06 - Rubberized textile fabrics, other than those of Heading No. 5902 5906.10 - Adhesive tape of a width not exceeding 20 CM - Nil   Other :     5906.91 - Knitted or crocheted - Nil 5906.99 - Other - 16% 9. It can be seen from the above reproduced Chapter Sub-heading that rubberized textile fabrics clearly get covere....