2000 (5) TMI 504

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..... ennedy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short dispute in the present appeal is correct classification of the appellants' product called "Bitumen Pad", whereas the appellants are claiming that Bitumen Pad is nothing but a Bituminous Mixture manufactured out of Blown bitumen, slate powder and other cheap mineral items classifiable under Sub-heading 2715.90 .....

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..... wrong in the classification on the product under heading No. 87.08 being accessory of the motor vehicles of 87.01 - 87.05 by the Assistant Collector of Central Excise." 4. On the other hand, the appellants have contended that the "Bitumen Pads" of different dimensions and thickness, are mainly used for water-proofing and can be used for prevention of damage due to vibration, minimizing soun .....

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..... llants' factory. On the other hand, the appellants have contended number of other uses in their product which have not been rebutted by the authorities below. As such, we do not find any merits in the revenue's claim that the 'Bitumen Pad' in question is required to be classified as a motor vehicle parts or accessories under heading 87.01. Accordingly, we set aside the impugned order and allow the .....

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