2003 (6) TMI 314

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..... an, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue raised in these appeals of the Revenue is the correct classification of "Precured Rubber Tyre Patches". Under the impugned order the Commissioner of Central Excise (Appeals), Pune held the correct classification to be under sub-heading 4016.99. In the present appeals, the Revenue has contended that this classif .....

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..... peals is in conformity with the classification order passed by this Tribunal. 3. Learned Counsel for the respondents does not contest that the goods (Criss Cross Patch of unvulcanised Rubber) which was considered in the aforesaid decision and "Precured Rubber Tyre Patches" under consideration in the present appeals are the same. He, however, contends that the decision of the Tribunal in the .....

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..... ideration of the rival contentions on merits of classification made by both sides. That an appeal has been admitted against that decision does not affect its binding nature. Accordingly, the appeals of the Revenue are allowed after setting aside the impugned order of classification. "Precured Rubber Tyre Patches" shall be classified under 4008.21 and assessment of duty made accordingly.
Case l .....

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