1988 (2) TMI 267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion is for stay of the impugned order pending appeal and since we propose to dispose of the appeal itself today, the petition is dismissed. 2. The appeal is directed against the order of the Collector of Central Excise (Appeals) , Madras, dated 31.8.1987. The appellant is absent and has addressed a communication that the appeal may be disposed of on the materials available on record. 3. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Act an appeal was filed before the Collector (Appeals) who under the impugned order set aside the classification of the Assistant Collector in regard to the product in question and held that the product was classifiable under tariff sub-heading 8547.00 of the Central Excise Tariff Act, 1985. It is further found in the impugned order that this revised classification would come into operation on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rger and therefore the order of the appellate authority which has become final would come into operation on and from the date when the classification list was filed. In other words, it is the final order of Collector (Appeals) that correctly decides the question regarding classification and therefore, the erroneous order of the Assistant Collector wrongly classifying the product of the appellant w....