1999 (6) TMI 145

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..... r : C.N.B. Nair, Member (T)]. These appeals are directed against a common impugned order. Accordingly, they are disposed of under this common order. 2. The appellants are small scale units availing themselves of the benefit of Notification No. 175/86. Their products had been classified under two different Tariff Headings (1) mattresses, pillow and cushions under Chapter Heading 94 and (2) .....

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..... submits that in view of the aforesaid order of the Tribunal, the original classifications made were correct and the appellants were eligible for exemption amounting to Rs. 30 lakhs under two Tariff Headings. 4. Heard Shri A.K. Agarwal, learned SDR for the Revenue who reiterated the findings in the impugned order. 5. We have considered the rival submissions and have perused the records. In vie .....

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