1987 (4) TMI 296

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..... led as a Revision Application and on statutory transfer to this Tribunal, is now an appeal before us. The impugned order of the Appellate Collector disposed of two appeals and therefore the appellants were asked to file a supplementary appeal. Shri K.K. Koshy, Dy. Manager of the appellants submitted that the present appeal may be co-related to one of the Order-in-Appeal. The present appeal is, the .....

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..... pot cores form a coil and its assembly with the help of other minor parts would not make it different from the coil. He, therefore, upheld the Assistant Collector s order. Hence, the present appeal. 3. We heard Shri K.K. Koshy, who in support of his pleas relied upon the Orders of the Tribunal (Order Nos. 1041/86-B2 and 1042/86-B2, dated 16-10-1986). Shri J. Gopinath, ld. S.D.R. confirmed the f .....

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