1997 (12) TMI 205

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.... the Appellant. None, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an application filed by the assessees for rectification of mistake with reference to the Final Order No. 703/96-D, dated 3-12-1996. 2. Arguing for the applicants, Shri D.B. Shroff submitted that the mistake has crept in the order and since this being a mistake apparent from the record t....

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....ion No. 17/70 was an issue. Infact, in other words, the Tribunal in that case has accepted that the item was classifiable under Tariff Item 1B. Since Tariff Item 1B is equivalent to Tariff Item 4.04 (sic) as argued by the D.R., this is classifiable under Tariff Item 4.04 only. None appeared on behalf of the Revenue. 3. We have carefully considered the matter and perused the record includin....