1998 (7) TMI 328

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.... for the Respondent. [Order per : P.C. Jain, Member (T)]. Question involved in the present matter is regarding the classification of Popcorn and demand of duty for the period prior to 1-3-1987 under the New Tariff effective from 28-2-1986. The original authority held the product classifiable under Tariff Heading 1904.10 and also demanded the consequential duty for the entire period before 1-....

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....tion in respect of the subject product for the period from November, 1986 to February, 1987 under Chapter sub-heading 1904.90 prior to the date of the issue of the impugned order. I therefore, find no justification in confirmation of demand for duty based on Chapter sub-heading 1904.10 in respect of `Popcorn' cleared by the appellant during the period from November, 1986 to February, 1987. However....