2000 (2) TMI 530

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..... ome present on behalf of the appellants in spite of service of notice to them on the correct address. There is no request for adjournment also from their side. The matter is an old one as it pertains to the year 1992 and therefore, we proceed to decide the same on merits after hearing the SDR, Shri Satnam Singh. 2. The issue involved is regarding the classification of items, namely, Tray with in .....

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..... 992. Since the earlier order holding the classification of items in question under Heading 86.07 of the Central Excise Tariff had become final between the parties, the Assistant Collector in the order in original was perfectly within his right to follow the same and to classify the items under that very heading. The Collector (Appeals) through the impugned order has rightly confirmed the order of .....

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