2000 (2) TMI 503

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..... department is in appeal against the order of the Collector of Central Excise, dated 21-2-1994 holding lock for breaker control switch as classifiable under Chapter sub-heading 8301.00 and spare coil and magnetic coil under sub-heading 8538.00. 2. In the grounds of appeal, the appellant Collector has contended that the mere reading of the name of the product would show that they are not used as l .....

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..... red the submissions and have perused the impugned order. The Commissioner had noted in the impugned order that the Assistant Collector before granting approval must have presumably made inquires before classifying the items under Heading 8301.00. He had observed that if the department wished to get the said approved classification be set aside, the evidence should have been produced to say why the .....

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..... ollector had in the result confirmed the Assistant Collector's order on the ground that the Revenue had not produced any evidence in support of their claim for classifying the goods differently. 6. We find that the Revenue appeal filed before the Tribunal also suffers from the very same deficiency pointed out by the Collector in the impugned order, namely, the lack of any evidence to support the .....

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