1998 (12) TMI 164

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....cate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against Order-in-Appeal No. 114/89, dated 9-11-1989 relating to classification of wooden doors, window frames and shutters under Heading 4410.90. Revenue seeks reclassification of the goods under Chapter Heading 44.05. 2.  A preliminary objection was raised by the learned Counsel appeari....

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....d see as to whether the Commissioner had applied his mind and give his opinion that the impugned order-in-appeal is not legal or proper in terms of the said provision of law. 3.  Learned DR placed before us the case file. We have examined. We notice that the Superintendent had placed the file before the Commissioner with the noting that "in view of Collector's orders in the Review sheet a ....