1998 (7) TMI 650

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..... spondent. [Order per : P.C. Jain, Member (T)]. - Heard both sides. We observe that the issue involved herein is analogous to the issue involved in Appeal No. E/2621/89-D heard and decided by us on 2-7-1998 in the case of M/s. Madura Coats Ltd. v. CCE, Madras in favour of the appellants therein. We reproduce Para 6 of the said order :- "6. We have carefully considered the pleas advanced fr .....

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..... process it cannot be said that it is an industrial fabric; alternative uses of the fabric not having been ruled out by the lower authorities. Keeping in view the overall facts and circumstances of the case including the process of manufacture we are of the view that the correct heading most akin to the product in question would be Tariff Heading 52.05 and not 59.09. Hence, we allow the appeal with .....

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