2000 (3) TMI 541

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.... the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Kosan Industries Pvt. Ltd., the matter relates to the classification of the product described as Ethylene Oxide Road Tanker, which was independently built by the appellants for attachment on chassis of transport vehicle. The tanker built by them was to be secured with bolts and nuts on the chassis and ....

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....on in the case of Collector of Central Excise v. Cotspun Ltd. - 1999 (113) E.L.T. 353 (S.C.). 3. We have heard Shri Satnam Singh, SDR, and have gone through the facts on record. 4. We find that the show cause notice had been issued on 6-11-1991 alleging that the appellants have wrongly classified their product. It is thus, seen that the classification list had not been approved and....