2001 (11) TMI 588

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..... g, Member (J)]. The appellants filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) and the Commissioner (Appeals) in the impugned order held as under : I have gone through the records of the case very carefully. I observe that cone oil pick up was being manufactured by the appellants for M/s. Whirlpool of India Ltd., Faridabad, now known as Tecomseh India Pvt. L .....

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..... pellants, I accept that the cone oil pick up wherever supplied by the appellants in casting condition as per the description in the invoices would be correctly classifiable under Chapter heading 7616.90. Accordingly, I direct the Jurisdictional Assistant/Deputy Commissioner to verify the original invoices vide which the subject goods were cleared under wherever the description of the goods specifi .....

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..... l Excise Tariff. 3. We find that in the impugned order, the Commissioner (Appeals), only directed the jurisdictional Assistant/Deputy Commissioner to verify from the record vide which the subject goods were cleared and where the goods were cleared as castings or cone oil pick up. We find no infirmity in the impugned order, therefore, the impugned order is up-held. However, the appellants are at .....

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