1999 (12) TMI 247

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..... ppeal filed by M/s. Jhalani Tools (India) Ltd., the matter relates to the classification of the product known as drop forgings. The Collector of Central Excise (Appeals), Delhi, in para 3 of his order has held as under 3. I have gone through the order passed by the Assistant Collector and the grounds of appeal. It is not in dispute that the forgings in this case are drop forgings which are m .....

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..... pellants are from Faridabad. As the matter is old in which the order-in-original was passed in the year 1993 and the relevant classification list was effective from 1-8-1992, we are proceeding to deal with the matter on merits after hearing Shri R.S. Sangia, DR. 3. We have carefully considered the matter. The operative part of the order of the Collector of Central Excise (Appeals) had already be .....

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