1978 (8) TMI 79

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..... -8-1978 - Shri P.R. Subramaniam [Order per : Shri P.R. Subramaniam]. - After going through the case records and the submissions made in the appeal, both written as well as oral-oral submiss .....

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..... xcise Tariff. In view of the above, the order of the Assistant Collector classifying 15 AMP plug lops etc. as excisable under Item No. 61 is incorrect, which I set aside and accept the appeal. However .....

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