2010 (1) TMI 1042

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..... gainst the impugned order whereby the adjudicating authority held that the Bottom Discs of Slag Pot Slag Ladle Cups are classifiable under Tariff Heading 86.09 of Central Excise tariff denying the benefit of Notification No. 67/95-C.E. as this heading is not entitled for benefit of Notification. 3. The appellant had submitted that in the adjudication order the Commissioner of Central Excise af .....

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..... eld that the same are classifiable under Tariff Heading 86.09 of the tariff. 6. We find that the adjudicating authority in the impugned order held that : The classification dispute pertaining to Slag Pot Slag Ladle Cup has since been decided by me vide Order in Original No. CCE/BBSR-II/No. 26-Commr./2005, Dated 12-8-2005 wherein it has been held that Slag Pot Slag Ladle Cup are rightly cl .....

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..... dated 5-10-2009 [2010 (250) E.L.T. 151 (Tri.-Kol.)]. The Tribunal held that Slag Pot Slag Ladle Cup are classifiable under Tariff Heading 84.54 of the Tariff. In view of the above decision, without going into the issue of time bar, as the Slag Pot Slag Ladle Cup are classifiable under Tariff Heading 84.54 of the Tariff, the Bottom Discs of Slag Pot Slag Ladle Cups are to be classified under .....

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