2000 (8) TMI 398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : V.K. Agrawal, Member (T)]. In these three appeals filed by M/s. Metal Manufacturing Company, the issue involved is whether MS elevator buckets manufactured by them is classifiable under Heading 84.37 as claimed by them or under Heading 84.31 as confirmed by the Commissioner (Appeals) in the impugned order. 2. Shri Shailesh P. Sheth, learned Advocate, mentioned that as far as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 4(4)(d)(ii) should be allowed. He relied upon the decision of the Larger Bench of the Tribunal in the case of Sri Chakra Tyres v. Commissioner of Central Excise reported in 1999 (108) E.L.T. 361. 2. Shri Ashok Kumar, learned DR submitted that the matter regarding deduction of central excise duty from the price may be remanded to the adjudicating authority. 3. As the learned Advocate ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X