1997 (12) TMI 205

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..... A. Brahma Deva, Member (J)]. This is an application filed by the assessees for rectification of mistake with reference to the Final Order No. 703/96-D, dated 3-12-1996. 2. Arguing for the applicants, Shri D.B. Shroff submitted that the mistake has crept in the order and since this being a mistake apparent from the record the order requires to be rectified. He said that it was an ex parte o .....

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..... that case has accepted that the item was classifiable under Tariff Item 1B. Since Tariff Item 1B is equivalent to Tariff Item 4.04 (sic) as argued by the D.R., this is classifiable under Tariff Item 4.04 only. None appeared on behalf of the Revenue. 3. We have carefully considered the matter and perused the record including the decision in the case of Collector of Central Excise v. Frozen Foods .....

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