2000 (4) TMI 124

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (J)]. - The appellants are absent in spite of today's notice of hearing. Accordingly, we have heard Shri R.K. Roy, learned JDR and have gone through the impugned order as well as memo of appeal. 2. We find that the issue involved in the present appeal is as regards the classification of "Peeling Roller, Wastage of Veneer and Waste Peeling Roller". The lower authority has held that the peelin....