1997 (12) TMI 216

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....992 passed by the Collector of Central Excise (Appeals) Delhi. In the impugned order the coiled cords manufactured by the appellant were ordered to be classifiable under Heading 85.44 of the Central Excise Tariff whereas the appellant claimed classification under Tariff Heading 8517.00 of Central Excise Tariff. 3. In pursuance of the order classifying the goods under Heading 85.44 demand was raised and confirmed against M/s. Fixwell Pushincords (P) Ltd. by the adjudicating authority. In appeal the demand was confirmed. Against this order Appeal No. 3/94-B1 was filed by M/s. Fixwell Pushincords (P) Ltd. 4. The issue involved in these appeals is in respect of classification of coiled cords manufactured by the appellant. 5.&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Revenue against this decision. Hence the issue of classification had already been decided in favour of the appellant. 9. Heard Shri A.K. Agarwal, SDR. 10. In this case the issue is regarding classification of coiled cords manufactured by the appellant. The respondent Revenue classified the goods under Tariff Heading 85.44 of the Central Excise Tariff after relying upon the Section Note 2 (a) of the Section XVI. 11. Tariff Heading 85.44 of the Central Excise Tariff provides as under : "Insulated (including enamelled or anodised) wire, cable (including co-axial) and other insulated electric conductors, whether or not fitted with connections, optical fibre cables, made up of individually sheathed fibres, whethe....