1996 (9) TMI 432

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..... e President]. This is an appeal against the order of Collector (Appeals) Ghaziabad dated 31-5-1994. 2. Learned Counsel stated that this case relates to determination of correct classification of two items regarding which classification lists had been filed. (i) Finned Tubes for Air Coolers/Heat Exchangers (ii) GFRP Fan Housing Segments 3. It was his contention that the appellants not .....

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..... assigning any reason for the same. 6. It was their submission that once the assessees had made the submission to the effect that this item was not part of the Cooling Tower it was open to the authorities to call for more information or conduct necessary verification and thereafter decide the matter but the orders passed are almost non-speaking on this point and no material has been adduced or r .....

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..... therefore their prayer that the order of the authorities below may be set aside in this regard and they may be directed to classify the same along with the Cooling Tower under Heading 84.19. 9. The learned DR drew attention towards the impugned order and reiterated the department s view point as contained therein. 10. We have considered the above submissions. We observe that the learned Counse .....

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