9911796707
TMI Blog1997 (4) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Respondent. [Order per : V.P. Gulati, Vice President]. - These appeals and cross appeals arises out of the same order relates to the classification of the goods which were cleared by the appellants in the form of a kit. The learned original authority has classified each of the items of the Kit on its merit taking into consideration the relevant tariff heading applicable. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Ballarpur Industries reported in 1995 (76) E.L.T. 499. This decision, he pleaded was referred by the Bench of 3 Judges headed by the Chief Justice and the decision in the case by Rainbow Industries was by a two Judges Bench and the same has been referred in the case of Ballarpur Industries. He has, therefore, pleaded that the learned lower authority is in error in following the ratio of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter we hold that the learned lower authority misdirected himself in not taking note of the ratio of the decision of the Hon'ble Supreme Court in the case of Ballarpur Industries. We, therefore, set aside the order of the learned lower authority to that extent and allow the appeal of the revenue. 4. In the two cross appeals filed, the assessees have sought for re-classification of the individ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r use for holding them as assessable under Tariff Heading 84.83. 5. The learned JDR is also not able to enlighten us in this regard inasmuch as the authorities below has taken note of the plea of the appellants and the matter has not been examined in depth in regard to the competing classification headings. It is not therefore possible for us to go into the details for the first time in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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