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TMI Blog1985 (1) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. [Order per : G. Sankaran, Member (T)]. - The captioned appeal was initially filed as a revision application before the Central Government which, under the provisions of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The issue involved for determination in the present case is the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct was different from that of the product in dispute now. The Counsel submitted that the said order, which was in the appellants favour, would apply to the facts of the present case. Shri Sunder Rajan, on behalf of the Respondent, while agreeing with Shri A.V. Rangam that the cited order would cover the dispute in the present case, submitted that he would reiterate all the arguments advanced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before us nor do we see any reason to differ from the earlier decision, following which, therefore, we order re-assessment of the goods involved in the present dispute under heading No. 38.01/19(9) of the Customs Tariff Schedule, 1975 and item No. 68 of the Central Excise Tariff Schedule. The consequential relief shall be paid to the appellants within 3 months from the date of this order. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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