1999 (6) TMI 97

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..... ri R.K. Roy, JDR, for the Respondents. [Order per : P.C. Jain, Vice President]. - The issue involved in the present case is regarding the classification of parts of structures manufactured by the appellants after purchasing duty paid iron and steel products and by cutting them to sizes, drilling holes in them and/or by joining by welding or rivetting and whether they would be liable to duty. Ld .....

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..... in the case of Elcon Engineering. 3. Against a part of the impugned order, Revenue has also filed an appeal. In that part of the order, the lower Appellate Authority has held that parts of structures manufactured by the respondent-assessee herein, as contended by the Revenue, do not fall under Heading 94.06. It is against this part that the Revenue has now come in Appeal. We have gone throug .....

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