1999 (1) TMI 260

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..... .- Matter called. None for the appellant despite the notice of hearing having been received by the appellants on 28-12-1998 as per the acknowledgement card received and available in the file of the Tribunal. Hence, we have heard the ld. JDR in support of the Revenue s case. 2. The question involved in the present matter is classification of the following 7 machines supplied to manufacturers .....

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..... through the impugned order. We observe that the impugned order passed by the Collector of Customs and Central Excise (Appeals), Ahmedabad is a well reasoned order and has taken into account all the relevant materials for arriving at the Classification under Tariff Heading 84.77. In the circumstances, we do not find any substance in the appeal of the appellants herein. Hence we dismiss the same. .....

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