2001 (10) TMI 615

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..... Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by the Revenue is whether the cable jointing kits are chargeable to excise duty. 2. We heard Shri R.D. Negi, ld. SDR who reiterated the findings as contained in the adjudication Order No. 226/99, dated 11-11-99 passed by the Deputy Commissioner classifying cable jointing kit under Heading 85.47 of the Schedule t .....

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..... f Central Excise [1999 (105) E.L.T. 263 (A.P.)]. He further submitted that relying upon the decision in the said case, the Tribunal had allowed the appeal filed by M/s. REPL Engineering Ltd. Final Order No. 4362-4364/WZB/1998, dated 19-11-98. Finally he mentioned that the Supreme Court has also affirmed the decision of the Tribunal in this regard in the case of M/s. Siechem by dismissing the Civil .....

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