1999 (8) TMI 427

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per : S.L. Peeran, Member (J)]. -  This is a revenue appeal against the Order-in-Appeal No. 227/91, dated 17-9-1991 upholding the declaration filed by the appellants under classification list No. 2/90-91 effective from 10-10-1990 classifying the product called "Subscriber meter monitoring equipment system" - SMME and "Strowgear Monitoring Equipment" - SME under Chapter Heading 8543.00 agains....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eading agitated by the party or by the revenue. Yet, on fresh consideration by the department, the correct heading would be only under 90.31 and therefore, adopting of wrong heading by the department as well as by the Assistant Commissioner is required to be revised on the fresh ground now brought forth in this revenue appeal. 6.  The learned Consultant has taken a basic objection that the d....