2000 (1) TMI 314

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....pellant. Shri Ram Chander Choudhary, Advocate, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by the Revenue is the classification of Cluster sets comprising of Speedo Meter, Temperature Gauge, Fuel Gauge, Pil Gauge and Warning lights - whether it is classifiable under Heading 87.08 as claimed by the Revenue or individually under dif....

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....ems and as such they are to be classified under Chapter 90 of the Tariff only. He finally submitted that in any case, no penalty is imposabale on them as in 1989, similar dispute was raised and the Department decided the matter in their favour informing them that the classification list had been approved as submitted by them and secondly as soon as the matter was brought to their notice, the entir....