1998 (7) TMI 263

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....dents. [Order per : P.C. Jain, Member (T)]. -  Heard the learned SDR in the absence of the respondents (sic) who have requested for decision on merits. 2. Issues involved and findings of the lower appellate authority thereon are given below : "I have considered the facts of the case together with records of personal hearing. Though the Respondents are claiming Box stands of d....

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....desk equipment of base metal. The products viz., "Desk Stand for pen and ball pens are therefore appropriately classifiable under H.No. 83.04 as office or Desk Equipment attracting Central Excise at 25% ad valorem. As regards `springs', it is observed that they have been specified also under H. No. 7308.60 of Central Excise Tariff Act, 1985 as `Goods'. Chapter Note (1)(d) on Chapter 96 of CETA,....