1999 (2) TMI 169 - AT - Central Excise

Hearing aids - Cord for hearing aids not eligible for benefit of Notification No. 53/94-C.E.

Summary

The appeal involved classification and benefit of a notification for cords used in hearing aids. The Collector (Appeals) denied the benefit of the notification and changed the classification without giving the appellant a chance to present their case. The appellate tribunal set aside the classification determined by the Collector (Appeals) and allowed the appeal in part.