9911796707
TMI Blog2000 (7) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... Narayan Singh, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. These are two appeals filed by (1) M/s. Advance Forgings (P) Ltd.; and (2) M/s. Jai Forgings and Stampings (P) Ltd., being aggrieved with the common order-in-appeal dated 23-3-1994 passed by the Collector of Central Excise (Appeals), Delhi. Both the appeals were heard together and are being disposed of by this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier settled by the Collector of Central Excise (Appeals) under Order-in-Appeal No. 1024/CE/DLH/90 dated 15-11-1990 and the matter had been decided in favour of the appellants by classifying the same products under sub-heading No. 7208.00 of the Tariff. This order was not appealed against, and independently the jurisdictional Collector of Central Excise proceeded to change the classification lead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racter of finished products and the goods were classifiable under different Chapters relating to the finished machinery parts. 5. We find that the order dated 23-8-1993 has not been taken note of by the Collector of Central Excise (Appeals) and as, prima facie, it appears that the products referred to in that Tribunal s decision were akin to the products in dispute before us, we consider that bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
