1999 (8) TMI 206

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.... for the Respondents. [Order per : S.S. Kang, Member (J)]. -  The Revenue filed this appeal against the order-in-appeal dated 31-5-1993 passed by the Collector of Central Excise (Appeals). In the impugned order, the Collector of Central Excise held that the product 'radio cassette recorder' manufactured by the respondents is covered at Sl. No. 14 of the Notification No. 87/89, dated 1-3....

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....t Sl. No. 1 or Sl. No. 14 of the Notification No. 87/89, dated 1-3-1989. The relevant portion of the Notification No. 87/89, dated 1-3-1989 is reproduced below :   Sl. No. Chapter or Heading or Sub-heading Description of goods Rate Conditions     1. 8518.00 or 8519.00 or 8520.00 or 8527.00 or 8543.00 Cassettee deck, amplifier equaliser, frequency syn....