1999 (6) TMI 144

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..... y the Revenue, the matter relates to the classification of the goods described as Pilot Light. In the show cause notice dated 2-3-1990, the issue for consideration was the eligibility of the product to the benefit of Notification No. 160/86-C.E. The classification under sub-heading No. 8536.90 was proposed in the show cause notice confirmed by the adjudicating authority and also confirmed by the a .....

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..... r of Central Excise (Appeals) and this had not been agitated by the Revenue in their appeal. 4. We have heard Shri R.D. Negi, SDR and have gone through the facts on record. 5. We find that all along the Department had classified the product - Pilot Light under sub-heading No. 8536.90 and at no stage, it had been contended that the correct classification was under Heading No. 85.31. At no stage .....

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