2008 (11) TMI 494

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..... te, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Revenue filed this Appeal against the impugned Order whereby the goods manufactured by the Respondents are held to be classifiable under sub-heading 8416.10 of the Tariff as all goods other than parts and the Commissioner also held that the demand is time-barred. 3. The only contention of the Reve .....

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..... treatment etc. In these circumstances, we find no infirmity in the impugned Order in respect of the classification as the goods manufactured by the Respondents assume the essential characteristics of the finished goods. 5. In respect of limitation, we find that the Respondents filed necessary Classification Lists/Declarations under Rule 173B of the Central Excise Rules in the years 1995, 1996 an .....

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