2000 (1) TMI 371

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....for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The impugned order of the Collector of Central Excise (Appeals) relates to classification of the goods described by the assessees as "machine tools for working metal," for example, tube mill machinery, finishing lines, slitting lines, re-winding-cum-edge trimming line etc. The lower Appellate authority has classified all ....

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....rive at their correct classification and therefore, pray that the additional documents may be taken on record. The prayer is opposed by the learned DR except in respect of Ann. G and K, on the ground that the applicants had sufficient opportunity to file any technical opinion in support of their claim regarding function of the goods before the Adjudicating authority as well as before the Collector....