1999 (9) TMI 533

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....ngh, 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. Ld. Consultant appearing ....

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....e 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 filed classification list in respect o....