TMI Blog2007 (11) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... tors of any Material’ as contended by the Department - it is quite possible that the liner in question is capable of falling simultaneously under both the Entries quoted above – hence in a classification dispute, the benefit should go to the assessee - 1884-1885 of 2002 with 5743-5744 of 2002 - - - Dated:- 14-11-2007 - S.H. Kapadia and B. Sudershan Reddy, JJ. Dr. R.G. Padia, Sr. Advocate, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16%" "39.26 Other Articles of Plastics and articles of other materials of Heading Nos. 39.01 to 39.14 3926.10 Of polyurethene foam 16% 3926.90 Other 16%" 3. Having heard learned counsel for the parties and having gone through the Circulars issued by the Railways, which is the sole buyer of these liners, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lastly, in the present case, the Commissioner has himself stated that on interpretation of the above two Entries, that it is quite possible that the liner in question is capable of falling simultaneously under both the Entries quoted above. If that be the case, then, in a classification dispute, the benefit should go to the assessee. Further, in his order, the Commissioner has this to say: "Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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