1997 (6) TMI 204

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....ENTED BY : Shri K.K. Anand, Advocate, for the Appellant. Shri M. Jayaraman, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - All these appeals arise from common order passed by Collector (Appeals), New Delhi. The issue pertaining to these appeals as well as revenue appeals is the correct classification of Hot rolled flat products of Iron and Steel having thickness below 5....

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....ned above, it is the contention of the appellants that those should be classified as "rectangular bars" and classified under sub-heading 7209.90 and the third category of products which are of thickness of and above 3 mm but below 5 mm and claimed classification under the same sub-heading 7209.90, attracting duty at the rate of Rs. 365/- per M.T. in all the above three cases. The Collector had dis....

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....ready been applied in respect of five appeals and the impugned order in respect of those appeals has already been set aside. He submits that the ratio of the order of the Tribunal in the case of Calcutta Steel Industries and that of the order passed in respect of the assessee's appeals against the impugned order by Final Order Nos. E/939-943/97-B should also be applied. 3. Ld. DR reiterate....