2011 (4) TMI 1118

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..... 0 of the Tariff – Held that:- in the case of Union Connectors Pvt. Ltd. (2008 - TMI - 31950 - CESTAT NEW DELHI) , product similar to the one manufactured by the respondent is classifiable under CETH 8536.90, registration was provisional and the product was not listed. The Notification does not require final approval or final registration but requires only registration. It is not the case of the Re .....

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..... t since they had held only a provisional Certificate of Registration with Director of Industries and the product manufactured by them was not listed therein. Revenue is in appeal against the impugned order, which extended the benefit of SSI exemption and also took a view that the product is correctly classifiable under CETH 8536.90. 2. We have considered the submissions made by both the sides. .....

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