1997 (6) TMI 145

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..... [Order per : J.H. Joglekar, Member (T)]. - In the classification list filed by the assessee the classification of "Synthetic Resin Bonded Glass Fibre Sheets" was claimed under Heading 8547.00. This was duly approved by the Assistant Collector. Later on in view of the Board's instructions F. No. 114/18/86-CX. 3, dated 26-5-1986 the correct classification was under Heading 7014.00. The Assistant .....

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..... . The respondents were not present in spite notice of hearing have been sent. 3. We have carefully considered the submissions and have perused the concerned Chapter Note. As per the corrected note it is not insulating material but fittings of insulating material that would stand excluded from Chapter 70. It appeared that the Collector did not take into consideration the clarification of the .....

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