2005 (6) TMI 561

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..... ant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)] . - The appellants are seeking waiver of pre-deposit of ₹ 3,50,535/- and penalty of ₹ 30,000/-. The issue pertains to classification of tarpaulin cloth and as to whether it should fall under Chapter 5207 as claimed by the appellants or under Chapter Heading 5906.90 .....

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..... e up the appeal for final disposal. In the cited judgment, the Chennai Bench has considered exhaustively with regard to the classification of tarpaulin cloth and has clearly held that the same is classifiable only under 5207 of CETA, 1985 and not under Heading 5906. As the issue has been settled in favour of the appellants, the appeal is required to be allowed. The impugned order is set aside and .....

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