1998 (4) TMI 394

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....ner, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - These are two appeals filed by the Collector of Central Excise, Bombay-1 challenging orders-in-appeal dated 14-3-1991 and 31-1-1991 passed by Collector of Central Excise, Bombay holding that the goods in question manufactured by the respondents herein namely compensating cables are classifiable under Tariff sub-heading 9033 ....

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....of the Tribunal's Order E/1499/97-B, dated 23-9-1997 [1997 (96) E.L.T. 618 (Tribunal)] which was followed in the subsequent Order E/202/98-B1, dated 11-2-1998 is extracted below :- "We have heard the learned DR and perused the records of the case. Central Board of Excise and Customs vide Tariff Advice 6/82, dated 19-1-1982 while considering the classification of compensating cables under two comp....