1988 (2) TMI 267

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ropose to dispose of the appeal itself today, the petition is dismissed. 2. The appeal is directed against the order of the Collector of Central Excise (Appeals) , Madras, dated 31.8.1987. The appellant is absent and has addressed a communication that the appeal may be disposed of on the materials available on record. 3. The short question that arises for our consideration in the present appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he impugned order set aside the classification of the Assistant Collector in regard to the product in question and held that the product was classifiable under tariff sub-heading 8547.00 of the Central Excise Tariff Act, 1985. It is further found in the impugned order that this revised classification would come into operation on and from the date of filing of the classification by the appellant. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me final would come into operation on and from the date when the classification list was filed. In other words, it is the final order of Collector (Appeals) that correctly decides the question regarding classification and therefore, the erroneous order of the Assistant Collector wrongly classifying the product of the appellant which was set aside in appeal in a manner known to law cannot be given .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X