1997 (9) TMI 337

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.... JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated, material facts for the disposal of this appeal are as follows :- 1.1 The appellant herein is a manufacturer of accumulators and for this purpose it manufactures grids and spines of lead. A classification dispute arose between the Revenue and the manufacturer and a show cause notice was issued to the appellan....

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....that the said goods were classifiable under Tariff Heading 27A of the erstwhile Central Excise Tariff i.e. before 28-2-1986. He held the goods to be as wrought articles of lead or wrought lead. Going by this finding in relation to the period prior to 28-2-1986, the Collector held the classification of the goods under the new Tariff under Heading 78.05. The demand of duty relates to the said classi....