1999 (8) TMI 427

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....sultant, for the Respondent. [Order 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" -....

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....his fresh sub-heading 90.31 of CETA was not the heading 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 learne....

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.... E.L.T 3 (S.C.). 7.  On a careful consideration of the submissions, we notice that the objection raised by the learned Advocate on this point is required to be upheld, as it is a well settled law in terms of the judgment referred to that a fresh sub-heading or heading cannot be agitated for the first time before the Tribunal or an appellate authority and it cannot be beyond the headings pr....