1997 (10) TMI 282

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.... Shri S. Nunthuk, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - Both these appeals arising out of the common order-in-appeal were heard together and are being disposed of through this common order. 2. M/s. Marksons Radiators are alleged to have misclassified Press Steel Radiators. These were being classified under Heading 7308.90 as articles of Iron and Stee....

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....ers and not transformers. Notification does not exclude parts of transformers. In other word exclusion applies only to transformers and not to other goods. 4. Arguing on behalf of the Revenue in Appeal No. E/4834/89-B1 the ld. DR submits that Collector (Appeals) has dropped demand dated 6-5-1987 on the ground that it extended beyond normal limitation period and the Assistant Collector was ....

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....). There is no indication whether if at all this plea was taken. However, plea regarding classification can be taken even at the appeal stage and therefore we are of the view that this matter would have to be gone into by the Assistant Collector. We find that what Notification excludes transformers and though the impugned goods are transformers for the purpose of classification they cannot be cons....