1999 (7) TMI 238

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....pondent. [Order per : V.K. Ashtana, Member (T)]. - When this appeal was taken up for consideration, none appeared on behalf of the appellants despite service of notice on 16-6-1999 being on record. Hence the appeal is being considered on merits. 2. Heard Shri Negi, learned DR who submits that the simple issue involved is classification of Kitchen Sinks made of steel. Whereas the appe....

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....here table iron and steel or kitchenware is sold. Therefore, he submits that there is no merit in the classification raised by the appellants and he prays that the appeal may be rejected as it is without any merit. 4. We have carefully considered these submissions as well as all the facts on record. We find that between the two rival sub-headings, Heading 7323.00 (sic) is more specific to ....