1987 (2) TMI 379

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....the Respondent. [Order per : G. Sankaran, Vice-President].  - The captioned appeal was originally filed as a revision application before the Central Government which, under 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 facts of the case, briefly stated, are that a consignm....

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....hat the goods should be classified under Heading No. 71.02(3) of the Tariff Schedule. 3. The appellants were not represented at the hearing. We have heard Smt. Dolly Saxena, Senior Departmental Representative, for the respondent, and perused the record. 4. The question of correct classification of the very goods came up before this Tribunal in seven appeals filed by the present app....