1997 (6) TMI 90

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..... issue for determination in this appeal is whether the item described as top and bottom tool in the invoice by the appellants is classifiable under Tariff Item No. 68 or Tariff Item No. 51A(iii) of the Central Excise Tariff. 2. The facts leading to the present appeal are that the appellants received certain products for machining. After machining they cleared the said item assessing it under Ta .....

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..... t the specific heading was Tariff Item No. 51A(iii). He reiterated the findings of the lower authorities. 3. None appeared for the appellants. However, the facts being available on the record it was decided to proceed in the absence of the appellant. 4. Heard the submissions of the ld. DR. Perused the record and evidence on file. We find that in the Invoice No. 20, dated 19-6-1997 which is the .....

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