2000 (7) TMI 412

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....ne, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The assessee, the respondent to this appeal filed a classification list claiming the benefit of notification 74/65 in respect of copper manufactures. The notification granted partial exemption to these goods subject to the condition that the excise duty or the additional customs duty had been paid on the copper used in the ma....

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....ty was pending before the Collector for adjudication. He found that the law did not require filing of a fresh classification list and dismissed the appeal before him. Hence this appeal. 2. We are not able to accept tlie ground in the appeal relating to the payment or non-payment of the duty on the finished goods. The Collector (Appeals) observed that this was not the subject matter of the ....