1999 (9) TMI 533

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....nt. Shri M.P. Singh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Appellants filed this appeal against the Order-in-Appeal Nos. 706-708/Appeal/Indore/93, dated 29-7-1993 passed by the Collector (Appeals). In the impugned order Collector (Appeals) held that the Cooling plates/plate cooler are classifiable under Heading 84.17 of the Central Excise Tariff Act. 2.&....

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....e has already been decided by the Tribunal, Beekay Engg. Corpn. v. C.C.E. - 1999 (107) E.L.T. 620 (Tribunal) = 1999 (83) ECR 545 (Tribunal) and submitted that in this case the Tribunal held that Cooling plates/plate coolers are classifiable under Heading 84.70 of the Central Excise Tariff. He, therefore, prays the appeals be dismissed. 4. Heard both sides. In this case, the Appellants file....