1998 (4) TMI 250

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..... ers called. None for the respondents but they have stated that the case may be decided on merits since they are unable to appear being small scale manufacturers. Accordingly we have heard the ld. JDR Shri S. Nunthuk, JDR, for the Revenue. 2 Question involved in the present matters is regarding the classification of bolts, screws, shaft, nuts, etc.for electrical control panels manufactured by th .....

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..... of the said observations the matter was remanded to the original authority for de novo proceedings and classification be determined in accordance with the foregoing observataions. Hence these appeals by the Revenue. 3. Ld. JDR Shri Nunthuk, for the Revenue urges that the lower appellate authority has committed an error of law inasmuch as Note 2(a) of Section XV of CETA, 1985 states inter alia th .....

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..... 10 and we set aside the impugned order and restore the order-in-original. 5. Before parting with this order we may also mention that Note 1(g) of Section XVI specifically excludes parts of general use as mentioned in Note 2 of Section XV from the scope of Section XVI under which Chapter 85 falls. Therefore, the classification contended by the respondents does not hold good. Appeals disposed o .....

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