1997 (10) TMI 253

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....nt. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to classification of the goods i.e. "Rotork Synchropak Actuators". The appellants have sought for the classification under Tariff Heading 98.06 read with Notification No. 69/87. 2. The ld. Lower Authority in this regard has entered the following findings:- "The impugned goods are Rotork Synchropak act....

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.... Shri Kumaraswamy for the appellants fairly concedes that he cannot find fault with the finding of the ld. Lower Authority so far as the classification of the goods under 98.06 is concerned. He, however, has pleaded that originally the appellants had sought for the classification of the goods under Tariff sub-heading 8501.33 read with Notification No. 59/87 claiming the goods to be Electric Motors....

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....g the classification under 98.06 is quite in order and we hold, for that reason, the order of the ld. Lower Authority is sustainable in law. The appellants have shifted their stand in regard to re-classification of the goods and at this stage they wanted to go back again to the claim under the original classification that was sought i.e. Tariff sub-heading 8501.33 read with Notification No. 59/87,....