1998 (9) TMI 337

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....Order per : K.S. Venkataramani, Vice President]. - This appeal is directed against the captioned order dated 5-9-1991 passed by the Commissioner of Central Excise (Appeals), Mumbai. The appellants are engaged in the manufacture of junction boxes etc. falling under Chapter 85 of the Central Excise Tariff Act, 1985. Proceedings were initiated against them by show cause notice issued by the jurisdi....

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....eal before the Commissioner (Appeals) who has upheld the Asstt. Commissioner's order. The Commissioner (Appeals) in arriving at his finding also relied upon certain delivery challans under which the material had been received to hold that these castings are specially made for junction boxes and have essential character of junction boxes. Therefore, their classification, the Commissioner (Appeals) ....