1999 (9) TMI 168

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....ondents. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal, preferred by the Revenue, the issue involved is the classification of Soft Ferrite Components whether classifiable under Heading 85.48, as held by the Collector (Appeals) in the impugned order or under Heading 85.05 of the Schedule to the Central Excise Tariff Act, as claimed by the department. 2. When the matte....

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....evidence was brought or record by the Revenue to show that the impugned product had become a specific part and have not suggested any specific heading for classification of the impugned products. We find that in the present appeal, now filed by the Revenue, it has been mentioned in the appeal memorandum that though the impugned products are not intended to become permanent magnet after magnetisati....