1990 (1) TMI 217

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..... dents. [Order per: D.C. Mandal, Member (T)]. In these two appeals, the classification of Block Board manufactured by the appellants is in dispute. They claimed classification under heading 4409.00, whereas the lower authorities have classified the goods under heading 4408.90 of the Central Excise Tariff. During the hearing before us Shri Lahoty has stated that in the Order No. 427 to 430 .....

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..... ptable. The learned Departmental Representative has argued that this alternative plea was not raised before the lower authorities and hence the appellants cannot raise it now. He has argued that the correct classification should be under Heading 44.08. 2. We have considered the records and the arguments. In the order cited above, this Tribunal, after detailed examination of the issue, ruled out .....

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