1994 (12) TMI 211

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..... : S.L. Peeran, Member (J)]. This appeal is directed against the order-in-appeal No. 214/88 (H), dated 18th July, 1988. 2. The ld. Collector by this order set aside the order-in-original passed by the Assistant Collector pertaining to the classification of the goods Decorative Electrical Switch Boards under sub-heading 3920.31. The ld. Collector has held that the classification under this .....

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..... eard Shri P.R. Sitharaman, ld. Advocate for the appellants and Shri V.C. Bhartiya, ld. JDR for the respondents. 4. On a careful consideration of the submissions made by both the sides, we are of the view that there is no infirmity or illegality in the order passed by the ld. Collector remanding the matter to the Assistant Collector with the said direction. The reason being that as per the docume .....

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