ORDER
Justice K. Sreedharan
1. When this appeal was called for hearing on 9.2.2001 none appeared on behalf of the appellant. So, fresh notice was directed to be issued for hearing on today, 20.03.2001. Registered notice, acknowledgement due, was accordingly sent to the party on 01.03.2001. That notice has been returned by the Postal authorities with an endorsement “addressee left”.
2. Heard the Learned DR and perused the records. We are disposing of the appeal.
3. The issue raised in the appal relates to the classification of Bitumenised Kraft paper, whether to be classified under TI 17(2) of the schedule to the erstwhile Central Excise Tariff. The said issue has been decided by the Apex Court in favour of the Revenue in the case of Union of India Vs. Babubhai Neelchand Mehta reported in 1991 (51) ELT 182(SC). The Apex Court in that decision reversed the decision of the Bombay High Court reported in 1988 (33) ELT 292 (Bom). In view of the decision of the Apex Court, we find no merit in this appeal. It is accordingly dismissed classifying the subject goods under TI 17(2) of the schedule.
(Pronounced & dictated in the open Court).