1987 (2) TMI 389

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....lants. Smt. D. Saxena, S.D.R., for the Respondent. [Order per : G. Sankaran, Vice-President}. - These two appeals (involving a similar issue) arise out of order-in-appeal No. 559-560/Cal/82, dt. 17-7-1982 passed by the Appellate Collector of Central Excise, Calcutta. 2. We have heard Shri N.C. Jain, Advocate for the appellants and Smt. D. Saxena, Sr. D.R. for the department. 3. Sinc....

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....t such yarn was correctly classifiable under Item No. 18E and accordingly demanded differential duty from the assessee. The claim of the appellant before us is that the yarn is correctly classifiable under Item No. 68 CET. 5. In Order No. D-28 to 30/1986, dated 15-1-1986 in Appeals Nos. ED/404/81-D, 2861/85-D & 2862/85-D, the issue was discussed at length and it was held that blended yarn havin....