1998 (2) TMI 279

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....ent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal has been filed by the Revenue against the order of the Collector of Central Excise (Appeals), Bombay upholding the approval of classification list by the Asstt. Collector who has classified the goods in dispute viz. perforated PVC strips/PVC lug protector under [Central] Excise Tariff sub-heading No. 3926.90 as "other arti....

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.... that the contention of the Department that the goods are classifiable as parts of electric accumulators was neither substantiated before the Collector (Appeals) nor before us. The Collector (Appeals) has noticed in his order that it was the contention of the respondents/assessee that the strip in question was subject to further processes of manufacture before being used in accumulators. The revie....