1997 (10) TMI 116

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...., JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeal arises out of the order passed by the Collector of Central Excise (Appeals) upholding the order of the Assistant Collector by which he has confirmed a duty demand of Rs. 35,974/- on stainless steel pattas and patties manufactured by the appellants herein. The relevant period is 1-10-1986 to 16-1....

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..../86-C.E., dated 17-11-1986. Classification list 2/86 was approved on 9-2-1987 with the remark "product at Sl. No. 1 should fall under Chapter Heading 7208.00 attracting tariff rate of duty i.e. Rs. 715/- PMT". The duty demand was confirmed applying the rate of Rs. 715/- PMT. The appellants, however, submit that the product which is classifiable under sub-heading 7208.00 attracts rate of duty of Rs....