1999 (7) TMI 343

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....dvocate, for the Respondents. [Order per: S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 320/90, dated 20-11-1990 wherein the Commissioner (Appeals) has held that HDPE Screws with Aluminium cladding would be classifiable under Heading 8309 as against the classification held by the Commissioner in the show cause notice `under sub-heading No. 7612.91. The Comm....

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.... assessee . It is his contention that it is settled law that a new heading of classification cannot be raised before the Tribunal by the Revenue for the first time and in this context, he relied on the judgment of the Tribunal in the case of CCE v. Senapathy Symons Insulations (P) Ltd. as in 1999 (108) E.L.T. 666 (T) wherein on a similar circumstances, quoting large number of Apex Court/Tribunal j....