TaxTMI 
TaxTMI 
1999 (7) TMI 132
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....ondent. [Order per : G.R. Sharma, Member (T)]. - Revenue has filed this appeal against the order of the learned Collector of Central Excise. The appeal mainly pertains to classification of sewing thread polypropylene not texturised. The classification of the product has a chequered history. Before 16-7-1993 the product was classified under Chapter sub-heading 5402.00. During the period 16-7-....
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....d if the Collector wanted to change the classification of the product, he should have directed the Assistant Collector to file an appeal which he did not do. He submitted that subsequent to the issue of show cause notice for the period from 16-7-1993 to 24-9-1993, the Deputy Chief Chemist also opined that the product was classifiable under Chapter sub-heading 5402.00. The learned Departmental Repr....
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....ile an appeal. But having regard to the fact that three classifications have come on record for the same product, we consider it a fit case for remand. The three proposed Chapter Headings are 5608.00 as decided by the Assistant Collector which was to be effective from 20-9-1993, under chapter Heading 5607.90 as decided by the Collector which was to be effective from 16-7-1993 to 24-9-1993 and prio....