2005 (3) TMI 118

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....nt of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 1-11-1999. 2. Briefly stated the facts are as follows : The Appellants are manufacturers of Grooved Rubber Sole Plates. They filed the classification list classifying their products under Tariff Item 4008.29. The Respondent insisted that the classification of their goods must be under Tariff Item No. 4016.99 and th....

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....Appeals) set aside the demand on the ground that the Board's Circular made it clear that these goods were classifiable under Tariff Item 4008.29 and the goods were to be cleared at nil rate of duty. 5. The Respondent carried the matter in Appeal to the Tribunal. The Tribunal has, by the impugned Judgment, held that as a fresh classification list was not filed, the Appellants could only have the....