1999 (10) TMI 168

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..... a, JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this appeal is whether the product as is cleared by the appellant in the form of Cushions of bus sheet would fall under 40.08 as claimed by the party or under 94.01 as per the department. 2. Arguing for the appellants, Shri Navin Mullick, learned Advocate, submits that the issue .....

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..... the Tribunal's judgment in the case of J.K. Foam does not take into account the earlier judgment of the Tribunal in the case of M.M. Rubber [1984 (15) E.L.T. 198]. The Tribunal's observations in the judgment of M.M. Rubber is that a distinction has been drawn between a bus seat and 'foam sponge' as described in T.I. 16A of the earlier CET. The article remains the same i.e., the 'cushion' and the c .....

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