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1999 (10) TMI 61 - SUPREME COURTWhether the items in question could answer to the description of 'laminated textile fabrics'? Held that:- The application of the relevant notification and classification of the items under sub-heading 5903.19 or 5903.29 can arise only if the material was "laminated textile fabric" and the same was found to be "sub-standard or damaged". A finding was, therefore, required to be arrived at, on the basis of the evidence/material placed before the authorities below, that the items in question answered to the description of "laminated textile fabrics". The question whether such fabrics were sub-standard or damaged could only be considered after it was found as a fact that the material was "laminated textile fabric" and was being used in the manner observed by the appellate authority and CEGAT. In the absence of any such finding, the authorities below could not have proceeded further to determine proper classification. We refrain from addressing ourselves to find out the nature of the 'strips' or 'scraps' or 'foam patty' or their 'possible' use, as any expression of our opinion can prejudice the case of either party before the departmental authorities. Appeal allowed and set aside the impugned Order and remand that matter to the Assistant Collector for its fresh disposal in accordance with law and in particular to determine whether the items in question answer the description of "laminated textile fabrics" and if so, the use to which the same were being actually put.
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