1998 (9) TMI 277

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.... the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the Department against the impugned order dated 13-10-1989 passed by the Collector of Central Excise (Appeals), Bombay. 2. The dispute is in respect of classification of product known as handloom reeds. The Asstt. Collector has classified the item as "strips". It was contended on behalf of....

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.... Excise Tariff if it conforms to the definition and description of strip as given in the explanation below the tariff description of the erstwhile Item No. 25 of the Central Excise Tariff. According to the Department, the product reed blades or the handloom reeds would fall under the definition "strips" and the Board's instructions contained in letter dated 25-5-1987 referred to above, clarified t....