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1999 (6) TMI 466

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.... Decisions)<br>Dated:- 16-6-1999<br>- - -<br>CST, VAT & Sales Tax<br>MARUTHI S.V. AND ANANDA REDDY S. , JJ. ORDER:- The order of the Court was made by S.V. MARUTHI, J.-The question that invol....

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....ral Excise Tariff Rules, it was classified under item No. 32.14. 2.. Even according to the Tribunal, the M-Seal is not used as adhesive, but, only as blocking agent to block the leakages of liquids....