1997 (3) TMI 350

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....ar. Classification of the same was given under Chapter 70 by the appellants and they claimed the benefit of exemption Notification 52/86, dated 10-2-1986 under Sl. No. 10 to the Table thereof. The Central Excise authorities, however, issued a show cause notice dated 24-12-1986 asking the appellants herein to show cause as to why duty on the said product manufactured by then be not charged under Sl. No. 11 of the Table to the Notification 52/86, dated 10-2-1986. An adjudication order was passed denying the benefit of nil rate of duty under Sl. No. 10 of the said Notification. 1.2 The appellants thereafter went in appeal to the Collector of Central Excise (Appeals), Calcutta. He remanded the matter in the following terms:- "4.&emsp....

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....fication 52/86 or under Sl. No. 11 of the said Notification he should decide the basic question whether the product is a Glass Fibre or a Glass Fabric. 1.4 In de novo proceedings, in terms of the aforesaid direction of the lower appellate authority, the original authority issued a show cause notice dated 11-7-1988 after getting the sample of the product tested from the Chemical Examiner asking the appellants to show cause as to why their product be not classified under Tariff Heading 6807 instead of Chapter 70 as was hitherto claimed by the appellants and not questioned by the Revenue. 1.5 On adjudication, the Assistant Collector, vide his adjudication order, confirmed the classification under Tariff Heading 6807. The appell....