1998 (5) TMI 96

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..... lasundaram, Member (J)]. Both the Appellants herein manufacture inter alia metal fittings which fall for classification under Central Excise Tariff sub-heading 73.07. The dispute in both the appeals relates to whether the goods falling under Chapter sub-heading 73.07 are entitled to the benefit of concessional rate of duty in terms of Notification No. 175/86-C.E., dated 1-3-1986. 2. The ld .....

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..... falling under Chapter sub-heading 73.07 are covered by Notification No. 175/86 as amended. In this view of the matter, we set aside the impugned order and allow these two appeals. 5. The issue of classification has not been raised before us and, therefore, our Order is confined to extending the benefit of the small scale Notification No. 175/86 as amended to the products in dispute which are acc .....

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