2000 (2) TMI 519

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....nt. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the matter relates to the classification of a product described as "Energy Saving Combination, refrigerated closed loop fluid cooler and hot air paper dryer." The assessee had claimed classification of this new product under sub-heading 8419.00 which covered machinery, plant or laboratory equipment for the t....

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....sessee had submitted that the earlier order dated 10-12-1990 has been accepted by the department as no appeal has been filed against that order. 3. The respondents M/s. Pan Asia Corporation have prayed for decision on merits. 4. We have heard Shri Satnam Singh and have gone through the facts on record. We find that the classification of the same goods had been settled by the earlie....