1999 (5) TMI 271

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..... Joglekar, Member (T)] . The appellants manufacture Sweetex Pellets and Sweetex Liquid . They claimed classification under Heading 2925.00 which was approved by the Assistant Collector. Against this approval the department caused an appeal to be filed, on the ground that the more appropriate classification was under sub-heading 2107.91 as edible preparation not elsewhere specified. The Co .....

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..... e Assistant Collector to classify the goods under the heading which seemed appropriate to him but that he ordered the entire issue to be gone into. If the Assistant Collector had failed to comply with these directions, and if in the subsequent proceedings that defect was not remedied then the issue could be agitated before the Tribunal. But at this stage this appeal does not survive and is dismiss .....

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