2000 (7) TMI 314

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.... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the product - Bus Duct. Relying upon the HSN Explanatory Notes and after referring to the product description, the Collector of Central Excise (Appeals) has observed that the goods in dispute were not insulated and held that the goods were not classifiable under Heading No.....

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....he power house were classified by the Deptt. from time to time under Heading No. 85.38 of the Tariff. The classification was sought to be changed under Heading No. 85.44 of the Tariff. In para-5, the Collector (Appeals), Allahabad had recorded as under :- "5. Regarding correct classification of the subject product, I find that there is considerable strength in the appellants plea that for any p....