2011 (4) TMI 1118

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..... tors with wire' which was classifiable according to them under CETH 8536.90 of the Schedule to the Central Excise Tariff Act, 1985 (Tariff). The department took a view that the product is classifiable under CETH 8544.00 of the Tariff. Further, a view was also taken that the respondent was not eligible for SSI benefit since they had held only a provisional Certificate of Registration with Director .....

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..... ication does not require final approval or final registration but requires only registration. It is not the case of the Revenue that provisional registration was cancelled. Consequently, it is also not the case of the Revenue that Director of Industries did not find it appropriate to indicate the name of the product in the certificate. Under these circumstances, we are unable to set aside the impu .....

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