1992 (10) TMI 209

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..... per : G.P. Agarwal, Member (J)]. - Being dissatisfied with the classification of the subject goods, namely "Correcting Tapes" under Heading 9612.10 and 3920.00, the appellants have filed their present two appeals. 2. When the case was called, Shri N.C. Sogani, learned Consultant, at the outset, submitted that the appellants are claiming the classification of the subject goods, namely, "Correcti .....

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..... s" are classifiable under Heading 8473.10 and the benefit of the said Notification No. 172/77-Cus. is also available to such goods. Thus, following the ratio of the said decision, we set aside the impugned Orders and allow both the appeals with consequential relief to the appellants, if any, subject to the amended provisions of Section 27 of the Customs Act, 1962. [See : Union of India v Jain Spin .....

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