1997 (5) TMI 176

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.... Joshi, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the order passed by the Collector (Appeals), Bombay. 2.  The short point to be considered in this case is whether the following items are classifiable under 7308.90 as claimed by the party or under 8485.90 as per the department. The appellants have fil....

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....r the earlier period and, according to the old tariff it was held that the items were classifiable under Tariff Item 25(13)(iv) of the erstwhile tariff as against Tariff Item 68 as per the department. 4.  Shri G.D. Sharma, ld. JDR submitted that the items in the instant case were distinguishable from the earlier case in view of the fact that the party themselves had declared the item under....

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....quivalent to 7308.90 as claimed by the party. Since the items are not at final stage but other articles of iron falling under 7308. Issue with reference to all these items has already been considered by the Tribunal as per Order Nos. E/537-540/96-B, dated 26-9-1996 [1997 (89) E.L.T. 690 (Tribunal)]. Although it was argued that these items were specially designed and used as a part of a particular ....