1995 (11) TMI 189

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....r the Appellants. Shri A.T. Usman, J.D.R., for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  These are appeals filed with reference to the common order in appeal dated 26-2-1993. 2.  Ld. Counsel stated that the appellants are manufacturers of sheets and circles of copper alloys classified under Heading 74.09. 3.  There is no dispute about classifica....

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....he benefit of the notification as the issue has already been decided by the Tribunal in the case of M/s Bama Metal Ind. Burdwan and M/s. Tara Metal Industries, Burdwan vide its unreported Order No. E/30 and 31/1994, dated 5-1-1994 [since reported in 1996 (82) E.L.T. 81 (Tri.)] This order in turn refers to the earlier order of the Tribunal in the case of M/s. Ajit Metal, also reported in 1993 (66) ....

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....guments have strong force. Their product is admittedly classifiable under Heading 7409.20 and the order shows that the Department itself has classified it under 7409.20 which reads as "of copper-zinc based alloys (Brass)". 11.  Admittedly there is no dispute about classification. We also observe that in the notification the proviso in question refers to goods made from copper and articles ....