2000 (9) TMI 161

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..... at Polycrete Pvt. Ltd., the matter relates to the classification and consequential demand of central excise duty in respect of the bath tubs, shower trays, counter wash basin and other items as mentioned in the show cause notice at page 103 of the paper book. Following his earlier order, the Collector of Central Excise (Appeals) had taken a view that the goods in question were classifiable under s .....

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..... . 3. We have heard both the sides and have gone through the facts on record. We find that the matter regarding classification has been settled by the Tribunal Order dated 3-11-1999, referred to above. The Tribunal had held that the goods were classifiable under sub-heading No. 3922.90. We, therefore, consider that the demand has to be reworked out in the light of the aforesaid Tribunal's decisio .....

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