1998 (6) TMI 288

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....S. Nunthuk, JDR, for the Respondents. [Order per : C.N.B. Nair, Member (T)]. - Appeal challenges the confirmation of the classification of "Copper Cast Articles Machined" under Chapter 7419.99 of the Central Excise Tariff. During hearing today Shri Gopal Prasad, Advocate explained that items in question are Submersible Pumps and they are appropriately classifiable under 84.13. He drew our at....

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....osed with the paper book. He submits that in the absence of such material evidence it is not possible to accept that the goods are actually "Copper end rings" which are parts of Submersible Pump. 3. We have perused the records. We observe that even though the appellant had claimed the goods as "Copper end rings" etc. no finding has been given in the Adjudication Order or in the Appellate o....