2008 (8) TMI 79

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....er reached the Tribunal and on remand, the original adjudicating authority, the Assistant Commissioner passed an order holding that the products are classifiable under 6807.90 as claimed by the appellant. On the Department's appeal, the Commissioner (Appeals) has allowed the appeal and held that the product merits classification under CETH 3918. Now the appellants are before the Tribunal once again. 2. Heard both sides. Learned Advocate Shri Deven Parikh on behalf the appellants submits that the product contains PVC and plasticizers and other binders and plasticizer is only 40 to 43% of the contents and Dolomite which is used by them as filler as 58 to 60%. Therefore, on the ground of contents of raw materials, the product is correctly c....

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....as articles of plastic under CETH 3918. He also drew our attention to a copy of the classification list of Inarco Ltd. submitted by him wherein the composition of floor tiles/sheets manufactured by the Inarco Ltd. is show as PVC and other binders 40 to 42% and fillers as 58% to 60%. He submits that their product also is similar except for the fact that filler used is different in their case. They are using dolomite or similar mineral salt of calcium or magnesium. He also points out that. The Department has not produced any evidence to show that PVC gives essential characteristic to the final product. He points out that just because PVC percentage is high, it cannot be said that it gives essential characteristic to the final product as obser....