Advocated By :   Shri Naresh S. Thacker, Advocate, for the Appellant.

Shri Arun Chopra, JDR, for the Respondents.

[Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of two products manufactured by the appellant, Nomex laminated, coated or covered with plastic and non-woven fabrics coated, laminated or covered with plastic.

2.  In its order in Appeal E/4641/94 SB(WR), the Tribunal had accepted the classification claimed by the manufacturer of Heading 8546.00 for the Nomex, and remanded for consideration afresh by the Commissioner (Appeals) the classification of the other product.

3.  For the reasons stated in that order, which shall form part of this order, this appeal is allowed with regard to Nomex and the classification of the second item is remanded to the Commissioner (Appeals).

Equivalent 2001 (131) ELT 0504 (Tri. - Mumbai)