2000 (7) TMI 343

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....e Appellants. Shri Sheo Narayan Singh, 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 be....

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....ted that the matter had been earlier settled 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....

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....ken a view that the goods had essential character of finished products and the goods were classifiable under different Chapters relating to the finished machinery parts. 5. We find that the order dated 23-8-1993 has not been taken note of by the Collector of Central Excise (Appeals) and as, prima facie, it appears that the products referred to in that Tribunal's decision were akin to the p....