1985 (1) TMI 211

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.... [Order per : G. Sankaran, Member (T)]. - The captioned appeal was initially filed as a revision application before the Central Government which, under the provisions of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The issue involved for determination in the present case is the classif....

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....was different from that of the product in dispute now. The Counsel submitted that the said order, which was in the appellants' favour, would apply to the facts of the present case. Shri Sunder Rajan, on behalf of the Respondent, while agreeing with Shri A.V. Rangam that the cited order would cover the dispute in the present case, submitted that he would reiterate all the arguments advanced by the ....