1998 (7) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute is in respect of classification of Degaussing Coil. Whether the item in question is classifiable under 8529.00 as claimed by the assessee or under 8544 as per the department is an issue to be considered in this case. 2. The respondents are engaged in the manufacture of degaussing coils for use in the colou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ollector (Appeals) observed that the commercial and trade evidence also supports the party's contention. Further, he observed that from one of the recent classification List No. 1/89-90 effective from 1-4-1990, in respect of M/s. A.C. Electricals, Bombay that the similar product viz. degaussing coil has been finally approved for classification under Chapter Heading 8529.00 as parts and accessories....