1998 (2) TMI 201

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..... der per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order passed by the Collector of Central Excise (Appeals), Chandigarh confirming the order of the Assistant Collector by which classification of the goods in dispute namely 100% polyester yarn falling under sub-heading 5504.29, manufactured out of synthetic waste of silver, was upheld under sub-heading 5504.29 of the .....

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..... the product in dispute falls for classification under sub-heading 5606 and not under sub-heading 5504.29. 3. The appellants have not been able to substantiate their claim for classification under Heading 5606 and particularly in view of the fact that in their own case, the departmental authorities have confirmed classification under sub-heading 5504.29. There is no information on record as .....

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