1999 (7) TMI 157

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : S.S. Kang, Member (J)]. - When the case was called, none appeared on behalf of the respondents. The notice issued to the respondents was received back with the postal remark "factory closed". Therefore, the appeal is being taken in the absence of the respondents. 2. The Revenue filed this appeal against the Order-in-Appeal dated 5-11-1992 passed by the Collector of Central E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ignition Switches produced by the respondents. The contention of the Revenue is that the Ignition Switches are classifiable under Tariff Item 61 of the First Schedule to the Central Excise Tariff. We find that the issue involved in this case squarely covered by the decision of the Tribunal in the case of Collector of Central Excise v. Perfect Electric Corporation (Pvt.) Ltd. reported in 1989 (43) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X