1998 (2) TMI 533

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..... rder per : Jyoti Balasundaram, Member (J)]. The lower authorities have approved classification lists filed on 3-2-89 by the appellants for the period 1-3-88 to 13-5-88 by denying the benefit of Notification 149/86 as amended to copper castings falling under Chapter 71 of the Schedule to the CETA, 1985 on the ground that the assessees added certain quantity of Tin, Lead etc. which were not sp .....

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..... of ingredients such as Tin or Lead of minimal percentage. This averment has not been rebutted by the Revenue. Hence applying the Tribunal s final order cited supra, we hold that the appellants are entitled to the notification claimed by them, set aside the impugned order and allow the appeal. We note that the objection raised by the learned DR to approval of classification lists retrospectively, i .....

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