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1999 (6) TMI 250

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....divelu, JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal No. 119/93, dated 8-9-1993 passed by Collector of Central Excise (Appeals), Cochin. The appellants had filed classification list 2/90-92 seeking classification of the product under sub-heading 3809 of Central Excise Tariff Act, but the Assistant Collector of Trichur Divisi....

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....E. as reported in 1998 (103) E.L.T. 349 has upheld the appellants' claim for classification under sub-heading 34.09 of the Central Excise Tariff Act. He submits that the Tribunal order is a detailed order and has considered all material evidence of records including the H.S.N. Notes and the principles of classification. He submits that as the issue is totally covered and that the Tribunal has give....