1997 (5) TMI 217

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..... n K. Dhar, Member (T)]. Both these appeals involving common question of law and facts were heard together and are being disposed of through this common order. 2. The appellants imported Tape Deck Mechanism. These goods were assessed under CTH 8522.90. The appellants claimed proper classification of these goods to be 85.48. This claim was rejected by the authorities below. 3. Arguing for .....

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..... sition of the product and its interchangeable use, Board is of the view that the product in question is classifiable under sub-heading 8548.00. 6. In view of the specific order issued by Central Board of Excise Customs under Section 37-B, revenue cannot go back on this stand in pleading that goods are classifiable under 85.22. In view of this, we set aside the impugned order and allow the appe .....

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