1999 (12) TMI 309

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..... In this appeal filed by M/s K.G. Khosla Corporation Ltd., the matter relates to the classification of the product - connecting rods used in the air compressors. The assessee had sought classification under sub-heading No. 8414.99 of the Central Excise Tariff while in the impugned order, the Commissioner of Central Excise (Appeals) has classified the same under Heading 84.83 of the Tariff. .....

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..... o the classification under sub-heading No. 8414.99 and Heading No. 84.83 has become immaterial. 4. We find that as the assessments are now been made under sub-heading No. 8414.99 of the Central Excise Tariff and as the Commissioner of Central Excise (Appeals) also had confirmed the view taken by the Asstt. Commissioner regarding the classification of connecting rods under sub-heading No. 8414.99 .....

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