1990 (3) TMI 209

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..... ao]. - The respondents are not present but by a letter dated 13-3-1990 they sought a decision on merits. We therefore heard Smt. Zutshi, learned SDR, perused the papers and proceed to pass the following order. 2. The question involved is simple; it is whether paper covered copper strips and fibre glass copper strips are goods of the same class within the meaning of Rule 173L of Central Excise R .....

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..... 's order submitting that the impugned order should be vacated. 5. We have considered the submissions of Smt. Zutshi and perused the impugned order. The words "goods of the same class" did not mean "the same goods". Here, as recorded by the Collector (Appeals), the goods received and goods cleared both fall under the same Tariff Item. So, it appears that even without liberal construction, the two .....

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