1995 (12) TMI 194

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..... When the matter has come up for final hearing, none appeared on behalf of the respondents inspite of the fact that notice of hearing has been issued to them. Since the matter is old one, we have proceeded to pass this order after hearing Shri Sanjeev Sachdeva, ld. Departmental Representative for the Revenue. 2. The point to be considered in this appeal is whether item `Oil treated Sulphur im .....

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..... 28.02 and 3823.90 are as follows :- 25.03 : Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 28.02 : Sulphur, sublimed or precipitated : colloidal sulphur. 38.23 : Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including thos .....

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..... Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted .....

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