1999 (2) TMI 129

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....or the Respondents. [Order per : S.K. Bhatnagar, President]. - This is an appeal filed with reference to the Collector of Central Excise (Appeals), Bombay. A notice was duly issued to the respondents but it has been returned undelivered. 2. We have heard the learned DR and perused the record. 3. Learned DR stated that the issue involved in this matter relates to the classification....

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....ered this circular while approving the classification list. 6. It is also their submission that a reading of Heading 48.23 and its sub-heading 4823.19 and 4823.90 would itself make it clear. Therefore, careful reading of heading itself would have been sufficient to decide the issue. 7. We have considered the submissions and perused the records. We observe that relevant portion of the heading....