1997 (9) TMI 332

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....ellant. S/Shri T. Premkumar, SDR and S.N. Ghosh, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated, material facts for disposal of these two appeals are as follows :- 1.1 The appellants herein filed a classification list for their product described as aromax on 18-6-1987 claiming classification under Tariff sub-heading 3402.90 Later on, however, they f....

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....n of the Commissioner of Central Excise, Patna, an application was filed before the Commissioner (Appeals). Treating the same application as an appeal, the Commissioner (Appeals) upheld the contention of the Revenue and classified the product under sub-heading 3402.90. Hence one appeal before the Tribunal by the appellants. 1.2 It may be mentioned at this stage that the Commissioner of Cen....

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....above and against which the second appeal has been filed by the appellant herein. 2.1 Learned Advocate Shri N. Mookherjee submits that the test report dated 22-7-1993 is very ambiguous in its reading. He points out to that test report as follows :- "There is no facilities of biological testing (following the germicidal properties of disinfectant fluid) in the laboratory. However for fur....

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....since been discontinued by the appellants. At this stage, learned Advocate also submits that they have also submitted a report of an expert before the Commissioner (Appeals). That report may also be taken into account by the Commissioner of Central Excise, patna on production of the same by the appellants herein. 3.1 We have also heard the learned SDR Shri T. Premkumar and the learned JDR ....