1996 (5) TMI 269

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..... for the Respondent. [Order per : P.K. Desai, Member (J)]. -  This Appeal is directed against the Order-in-Appeal No. PKS-192/B-11/95, dated 22-5-1995. confirming the Order-in-Original No. VNC/IX/MISC/BHOR/5643-226/92, dated 6-6-1994 of the Assistant Collector of Central Excise Division IX, Bombay-II ordering confiscation of the coated Cotton Fabrics under 3921.19. 2. Shri J.M. Patel .....

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..... taken decision that the proper classification for PVC leather cloth would be 5903. In that case, the approach of the authorities below classifying the item under 3921.19 does not appear to be correct. There also exists a decision from the Supreme Court in M/s. Fenoplast (P) Ltd. reported in 1994 (72) E.L.T. 513 (S.C.). Considering the all these aspects therefore, the order passed by the authority .....

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