2000 (7) TMI 470

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....rcial Officer, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents are the manufacturers of Vacuum and Gas filled bulbs. They cleared about 98% of their total production in branded goods in the name of Mysore, ECE, Laxman Sylvania etc. paying normal rate of duty. They also manufactured bulbs in their own name and availed benefit of SSI Notification No. 9/98, dat....

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.... by the Revenue. 2. We have heard Shri R.K. Sharma, learned DR, who reiterates the findings of the Assistant Commissioner and the grounds of appeal and Shri V.K. Kohli, Commercial Officer of the respondent company. We find that aluminium scrap has been classified under CET sub-heading 7602.90 which is specified goods as per the Annexure to Notification No. 38/97. It is not disputed that the ....