1994 (5) TMI 78

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..... This is an application by the Revenue for suspending the operation of the impugned Order-in-Appeal whereby the Collector (Appeals) has ordered for the classification of the imported goods under Heading 4901.10 reversing the Order of the Assistant Collector whereby he ordered for the classification under Heading 4911.99. 2. When the application was taken up for hearing, none appeared on behalf .....

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..... benefit of the Customs Notification No. 95/92. 4. We have perused the record and the cross-objections filed by the respondents wherein the respondents have stated that reference to exclusion given in Chapter Note 4 is totally irrelevant in the facts and circumstances of the present case, adding that in fact the impugned goods are essentially technical manual and installation/user s guides, a fac .....

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