2001 (2) TMI 478

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..... for the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty amounts, we take up the appeal with the consent of both sides, as the issue involved in the present matter is covered by the earlier Order of the Tribunal in the appellant's own case. 2. We have heard Shri B .....

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..... case, it has been observed that the correct classification of the Skelp Metals would be under sub-heading 7208.00 as pieces roughly shaped by rolling or forging, not elsewhere specified. 5. However, it is seen that with effect from 1-3-1988, tariff structure of chapter 72 was changed and heading 7208.00 also underwent change. The said heading no longer contains the description pieces roughl .....

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..... that vide the earlier order, the Department's stand that the Skelp Cobbles are classifiable under heading 72.11, has already been rejected by us. As such, during the relevant period, the only alternative heading which is on the scene is sub-heading 7204.90. Accordingly, by following the ratio of the earlier decision and in view of the foregoing discussions, we set aside the impugned order and allo .....

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