2004 (8) TMI 119

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....er and Mr. Malkan, learned Senior Standing Counsel for the Central Government for the respondents. 2. What is challenged in this petition under Article 226 of the Constitution is the order dated 24-5-2004 [2004 (170) E.L.T. 358 (Tri. - Mumbai)] rendered by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai allowing the Revenue's appeal and setting aside the finding of the Commissioner....

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....r Heading 59.01 has to be of permanent and durable nature, and that as per the material on record the said test is not satisfied in the case of the petitioner's goods and, therefore, they would not fall under Chapter Heading 5901.10 and that both the Assistant Commissioner as well as the Commissioner had rightly held that the goods fall under Chapter Heading 52.06. 4. In our view, the question ....