1997 (9) TMI 266

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....the Respondents. [Order per : G.R. Sharma, Member (T)]. -  Shortly put the facts of the case are that the appellants are engaged in the manufacture of various products. They submitted two classification lists. Classification List No. 31/MRG-II/85-86/C was effective from 6-11-1985. The second Classification List No. 41/MRG-II/85-86/C was effective from 1-1-1986. The appellants claimed cl....

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....ts that the product was classifiable under Tariff Item 68 before 28-2-1982 and included the wood based compreg board. In support of his contention he cited and relied upon the decision of the Apex Court in the case of Permali Wallace Ltd. v. Collector of Central Excise, Indore, 1996 (88) E.L.T. 306 (S.C.). The ld. SDR submits that the case is fully covered in favour of the Revenue and prays that t....