1999 (6) TMI 117

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....er per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the Order-in-Appeal dated 3-7-1992 passed by the Collector of Central Excise (Appeals), Bombay is under challenge. The matter relates to the classification of television antena wire. The respondents, M/s. Kiran Electronics had sought classification under sub-heading 8529.00 of the Central Excise Tariff as parts of antena. Th....

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....-1999 as per acknowledgement card on record. As the matter is old in which the adjudication order was passed in the year 1991, we are proceeding to deal with the matter on merits after hearing Shri R.D. Negi, learned Senior Departmental Representative. 3. We find that the Revenue in their appeal referred to Section Note 2(a) to Section XVI of the Tariff which provides that parts and accessor....