TMI Blog1998 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows: The assessee herein is manufacturer of rubberised self adhesive tape of cotton cloth. They filed the classification list No. 5/86 initially claiming classification under tariff sub-heading 5901.10. A show cause notice was issued to the assessee as to why the said classification be not changed to be modifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944. An application in form EA 2, therefore, was filed by the Assistant Collector before the Collector (Appeals) seeking revision of the classification from Headings 59.09 to 59.06. Revenue in its appeal before the Collector (Appeals) contended that as per HSN notes on page 818 under Heading 59.06, this heading covers Adhesive tapes including electrical insulating tape in which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.05 which was claimed by the appellants (respondents) in 1986 itself . 4. The Collector (Appeals) did not also accept the contention of the Revenue for heading 59.06. The Collector (Appeals) did not accept the contention of the Revenue in its appeal before him on the basis of HSN Explanatory Notes as mentioned above. Hence this appeal by the Revenue and also the cross appeal by the assessee bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue, we observe that Revenue has relied upon the HSN Explanatory Notes at page 818 under heading 59.06 of HSN. Heading 59.06 we observe, corresponds to 59.05 of the Central Excise Tariff. This has been accepted by the lower appellate authority and we also, on examination on our own during the course of court proceedings found it to be correct. Therefore, Revenue while relying on HSN Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Tariff Heading 59.05 of the Central Excise Tariff Act. 8. In view of the foregoing we hold that correct classification of the product under consideration would be Tariff Heading 59.05. In view of the aforesaid finding, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed with consequential relief to the assessee after we set aside the impugned order. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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