1981 (1) TMI 254

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....l Paper Products, Virudhunagar against the orders (original) C.No. V/17/2/18/1409/79, dated 23-2-1980 of the Assistant Collector of Central Excise, Sivakasi. I have carefully gone through the records of the case and considered the appeal as also the points urged at the time of personal hearing. The question to be decided here is whether Hessian-lined paper (called as Paper lined Hessian or Hessi....

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....ector's letter dated 6-8-79 and that this was consistent with the Chemical Examiner's report of 31-8-1976 according to which the percentage of paper and jute content was 19 and 59.4 respectively. On this contention, the appellants' claim is that their product is not to be classified under Tariff Item 17(2). They also claim that the decision of the Assistant Collector to classify the product under ....