1999 (5) TMI 122

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..... called. None for the appellant. They have given a request for deciding the appeal on merit. 2. Question before us in this appeal is classification of the following goods:- 1. Racks in Store Bldg. 2. M.S. Pallets at Finishing House 3. Conveyor Supports 4. F.H. Godown Gate No. 2 5. Stores Godown Window 6. Stores Godown Gate 3. The adjudicating authority has classified racks under Ta .....

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..... Likewise, gate No. 2, Store godown window, Store godown gate, though may be attached to the earth or the walls, they cannot be treated as immovable because they can be removed and refixed at some other place as rightly held by the adjudicating authority. Therefore, the classification of these goods has been correctly made by the adjudicating authority except, in our view, in the case of conveyor s .....

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..... judgement of the Tribunal deals with steel structurals and cement blocks. He submits that the details of the steel structurals has not been given in the said Order and therefore it cannot be correctly stated, as pleaded by the appellants, that the same items are involved here as were involved earlier. He, therefore, submits that the benefit given to the appellant in respect of earlier Order should .....

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