Tribunal Upholds Commissioner's Order on 'AT-PLAST' as Building Materials, Overlooks Manufacturer's Evidence and Chemical Analysis.

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....Classification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - The Tribunal while coming to the conclusion has held that the goods manufactured and sold by the revisionist are used as building material and therefore justified the order passed by the Commissioner under Section 59 of the Act. The Tribunal being the last Court of fact ought to have considered various evidences as well as materials referred by the revisionist with regard to the chemical analysis report for chemical used in the manufacture of its product but had failed to do so. - HC....