1998 (2) TMI 279

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..... eal has been filed by the Revenue against the order of the Collector of Central Excise (Appeals), Bombay upholding the approval of classification list by the Asstt. Collector who has classified the goods in dispute viz. perforated PVC strips/PVC lug protector under [Central] Excise Tariff sub-heading No. 3926.90 as other articles of plastics and articles of other materials of Heading Nos. 3901 to .....

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..... s of electric accumulators was neither substantiated before the Collector (Appeals) nor before us. The Collector (Appeals) has noticed in his order that it was the contention of the respondents/assessee that the strip in question was subject to further processes of manufacture before being used in accumulators. The review order states (as seen from the impugned order) that the goods are used in th .....

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