2009 (9) TMI 373

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....he Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. The dispute in this case relates to issue of Section 37B order dated 24-9-1992 classifying the impugned goods under heading 3923.90 and from when the revised classification would be effective. We find that in the case of CCE, Bhubaneswar-I v. Ceeta Industries Ltd. - 2007 (217) E.L.T. 436 (Tri.-Kol.), the Tribunal ....