2003 (3) TMI 635

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Commissioner (Appeals) confirming the finding of the Assistant Commissioner in the order impugned before him that the dust tubes "for two wheelers and to motor vehicles and for use in the railways and F. V. caps for electrical appliances" were classifiable in Heading 85.86 of the Central Excise Ta .....

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..... ssified in various headings of Chapters 85 and 87. The notice was confirmed by the Assistant Commissioner. On appeal, the Commissioner (Appeals) set aside that order, directing determination of classification after issue of notice. A notice dated 16-11-1995 was issued which has resulted in these proceedings. It is clear from these facts that the fact of classification of the goods by the appellant .....

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