TaxTMI 
TaxTMI 
1999 (10) TMI 256
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.... per : P.S. Bajaj, Member (J)]. - The issue involved in this appeal is regarding classification of Galvanised Insulator Hardware. The respondents are manufacturer of galvanised insulator hardwares, moulding boxes, forged steel balls and G.I. stranded wires. They had filed classification list under Heading 8546.00 and availed the benefit of Notification No. 175/86, dated 1-3-1986 as amended. Howe....
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....dents, but they have sent the written submission and prayed for the decision on merits. We heard Shri R.K. Sharma, learned SDR, who has contended that the product of the respondents falls under Heading 7326.90 of the Central Excise Tariff Act and that the Collector (Appeals) has wrongly refused to accept this classification and classified the product under Heading 8548.00. Sub-heading 7326.90 read....
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....ts no specific finding have been recorded by the Collector (Appeals) in this regard in the impugned order. Therefore, the goods cannot be legally classified under this sub-heading. 3.   In order to make correct classification of the goods in question, it was essential for the authorities below to determine the components. Having failed to do so has resulted in miscarriage of justice. Therefo....