2000 (2) TMI 519

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..... the Revenue the matter relates to the classification of a product described as Energy Saving Combination, refrigerated closed loop fluid cooler and hot air paper dryer. The assessee had claimed classification of this new product under sub-heading 8419.00 which covered machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature, etc. The .....

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..... e department as no appeal has been filed against that order. 3. The respondents M/s. Pan Asia Corporation have prayed for decision on merits. 4. We have heard Shri Satnam Singh and have gone through the facts on record. We find that the classification of the same goods had been settled by the earlier order dated 10-12-1990 passed by the Collector of Central Excise (Appeals), Bombay. Thereafter .....

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..... hallenged. 5. From the facts on record, we find that the matter has already been settled by the earlier decisions. The period of dispute is February, 1990 and the amount of duty involved is Rs. 18,900/-. 6. In view of the above discussion, we do not find any material to disturb the findings of the learned Collector of Central Excise (Appeals). We do not find any merit in this appeal filed by t .....

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