1997 (1) TMI 227

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....Order per : Shiben K. Dhar, Member (T)]. - The respondents sought reassessment of a consignment declared as plastic strips on the ground that the goods are correctly classifiable under CTH 3926.90 and 3922.90 read with Notification No. 132/86-CE for CVD as against assessment made under heading 3921.11 CTA read with Notification No. 150/86. In the appeal filed before the Collector (Appeals), the....

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....which Revenue had not been put on notice. 3. The respondents have asked for decision on merits. 4. We have heard the learned DR and perused the record of the case. 5. The Collector (Appeals) in his order recorded that he has seen the sample of the product and the manner of its use for fitment as part of the bushing for propeller pump. On this ground he held that these were ....