1999 (9) TMI 168

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..... , preferred by the Revenue, the issue involved is the classification of Soft Ferrite Components whether classifiable under Heading 85.48, as held by the Collector (Appeals) in the impugned order or under Heading 85.05 of the Schedule to the Central Excise Tariff Act, as claimed by the department. 2. When the matter was called, no one was present on behalf of the respondents, in spite of notice. .....

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..... e a specific part and have not suggested any specific heading for classification of the impugned products. We find that in the present appeal, now filed by the Revenue, it has been mentioned in the appeal memorandum that though the impugned products are not intended to become permanent magnet after magnetisation, this can be appropriately regarded as parts of electro magnets falling under Heading .....

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