2000 (9) TMI 473

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....r : J.H. Joglekar, Member (T)]. - The appellants have not present in spite of due and sufficient notice. We therefore, take up this appeal for disposal on merits after hearing Smt. R. Arya for the Revenue. The appellants manufactured hand trolleys and parts thereof claiming classification either under heading 8479.00 or in the alternative under 8428.00. The Asstt. Commissioner's decision of clas....

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....anda in the HSN becomes appropriate. In terms of the sub-notes hand propelled vehicles are also classified as hand carts. Trolleys of various types are also classifiable hereunder. From the description of the articles and the use to which they put, we find that heading 8716 was the most appropriate. On this ground, we find no infirmity in the order of the Collector. 4. As regards the claim t....