2011 (1) TMI 329

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..... n, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The lower appellate authority has classified "Drain Hose with Cap" under Chapter Heading 39.17 of the Schedule to the Central Excise Tariff Act, 1985, following the decision of the Tribunal in the case of J.R. Engineering Inds. Pvt. Ltd. v. Commissioner of Central Excise, Vadodara - 2000 (121) E.L.T. 690 (Tri) and B .....

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