AI Drafter 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2007 (7) TMI 121
X X X X Extracts X X X X
X X X X Extracts X X X X
....es. 2. The appellants manufacture rain coats out of rubberized textile fabrics. They have sought classification of the same under the Heading 62.01. The impugned order classifies the product under Heading 40.15 as an article of apparel of vulcanized rubber. The appellants are not disputing that vulcanized rubber is used in the product and the test report shows that the percentage of polyester f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2007 [2007 (215) E.L.T. 200 (Tribunal)]. In the appellants own case, applying the same chapter note, air pillows have been classified under chapter 63 vide order No. A-260-279 dated 1-3-07 [2007 (213) E.L.T. 72 (Tribunal)]. 4. Heard the Ld. D.R. who fairly states that the classification of the goods under question is required to be done with reference to the test report dated 26-12-2003 and the....