1993 (8) TMI 216

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..... Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Heard Shri Harbans Singh, learned Advocate for the appellants and Shri M.K. Jain, learned SDR for the Revenue. 2. The point to be considered in this case is whether synthetic waste is classifiable under tariff item 18-IV or under 68. By the impugned order, the Collector (Appeals) observed that prior to insertion of sub-item IV in .....

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..... ibunal has been consistently taking this view following decision contained in Order No. 396/84-D, dated 17-7-1984 in the case of Oswal Woollen Mills Ltd., Ludhiana v Collector of Customs, Madras and Bombay High Court Judgment reported in 1990 (46) E.L.T.-214 (Bom.) in the case of R.K. Synthetics and Fibres Pvt. Ltd., v. Union of India. He also filed a copy of the latest decision on this issue in t .....

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