2000 (7) TMI 343

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....gh, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - These are two appeals filed by (1) M/s. Advance Forgings (P) Ltd.; and (2) M/s. Jai Forgings and Stampings (P) Ltd., being aggrieved with the common order-in-appeal dated 23-3-1994 passed by the Collector of Central Excise (Appeals), Delhi. Both the appeals were heard together and are being disposed of by this common order. 2.....

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....d by the Collector of Central Excise (Appeals) under Order-in-Appeal No. 1024/CE/DLH/90 dated 15-11-1990 and the matter had been decided in favour of the appellants by classifying the same products under sub-heading No. 7208.00 of the Tariff. This order was not appealed against, and independently the jurisdictional Collector of Central Excise proceeded to change the classification leading to the p....