1997 (9) TMI 337

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..... Member (T)]. - Briefly stated, material facts for the disposal of this appeal are as follows :- 1.1 The appellant herein is a manufacturer of accumulators and for this purpose it manufactures grids and spines of lead. A classification dispute arose between the Revenue and the manufacturer and a show cause notice was issued to the appellant herein as to why a demand of Rs. 21,67,017.20 (Basi .....

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..... A of the erstwhile Central Excise Tariff i.e. before 28-2-1986. He held the goods to be as wrought articles of lead or wrought lead. Going by this finding in relation to the period prior to 28-2-1986, the Collector held the classification of the goods under the new Tariff under Heading 78.05. The demand of duty relates to the said classification as confirmed by the Collector as mentioned aforesaid .....

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..... uthority regarding elimination of these two classifications, classification under Heading 78.05 per se cannot be finally upheld. We are, therefore, of the view that the matter is fit for remand and the two alternative classifications viz. Heading 78.08 and Heading 85.07 under Chapter 85 are also required to be discussed by the adjudicating authority and eliminated before he decides on the classifi .....

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