1996 (1) TMI 221

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....ant.  Shri J.S. Agarwal, Advocate, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. -  Being aggrieved with the impugned Order-in-Appeal passed by the Collector of Central Excise (Appeals) extending the benefit of Notification No. 132/86, dated 1-3-1986, the Revenue has filed the present appeal. 2. Appearing on behalf of the Revenue, Shri Sanjeev Sachdeva, SDR....

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....able under Heading 8314.10 and "parts of pressure cookers" are also classifiable under the same sub-heading and "other parts" would be classifiable under Heading 8314.99. In other words, his submission was that since the disputed product, namely, "Bakelite Handles ad Knobs" are manufactured for the use in pressure cooker, sauce pans and fry pans, the same should be classified under the sub-heading....