1998 (6) TMI 287

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....had, Advocate, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order dated 27-7-1989 passed by the Collector of Central Excise (Appeals), Bombay. 2. The dispute is in respect of wiring harness. The classification of the product is not in dispute. Admittedly, the item was classifiable under Heading 85.44....

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....f the decision of the Supreme Court in the case of Kiran Spg. Mills, reported in 1988 (34) E.L.T. 5 (S.C.) held that in the instant case, it is not disputed that what the appellant did was to cut the running length into short length fibre. It undoubtedly brought a change in the substance but did not bring into existence a new substance. Whether any change was brought in the substance has not been ....