1997 (10) TMI 133

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....r the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This is a Revenue appeal directed against Order-in-Appeal dated 12-7-1989. The appellants claim classification of Compensating Cables under CTH 9033.00. The Assistant Collector however, held that goods are classifiable under Heading 8544. 2. Arguing for the appellants, the learned DR submits that these Compensating c....

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....ls with Wires and Cables. Merely because a new tariff now covers wires and cables would not take away from the impugned goods their basic character and make them into wires and cables. Since CBEC have already ruled out their classification as wires and cables, it is not open to Revenue to question this Tariff advice. From the records, we see that these are parts of heat measuring instruments which....