2001 (7) TMI 562

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : S.S. Kang, Member (J)]. -  Revenue filed this application for rectification of mistake in Final Order No. 699/98-D, dated 1-7-1998. Heard both sides. The contention of the revenue is that in the final order, the Tribunal wrongly held that the fabrics manufactured by M/s. Madura Coats Ltd., are classified under tariff Heading 52.05 of the Tariff. The goods, in question, ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be established by a long drawn process of reasoning on points on which there may be conceivably two opinions. A decision on debatable point of law is not a mistake apparent on record. 3. In view of the above decision of the Hon'ble Supreme Court, when a view has been taken by the Bench in respect of classification of the goods, in question, it cannot be said to be a mistake apparent on reco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X