TMI Blog1999 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. In both these appeals the issue involved is in respect of classification of Coil cords manufactured by the Appellants. Therefore, both these appeals are being taken up together. 2. The Appellants filed these appeals against the order-in-appeal under which Coil cords manufactured by the Appellants were classified under Heading 85.44 of the Central Excise Tariff Act. 3. The App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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