2000 (4) TMI 462

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal taken up for disposal, after waiving deposit, with the consent of both sides. 2. The Commissioner (Appeals) has dismissed the appeal filed before him against the demand for duty on the ground that stay application has not been filed and the duty has not been deposited. 3. The appellant is absent a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... would be appropriately classifiable under chapter heading 81. Therefore, it appears prima facie that the appellant's case is covered by these decisions. However, it will have to be verified whether electrodes which are the subject matter of this appeal are distinguishable, for the purposes of classification, from the filament which was the subject matter of these decisions. The appellant's conten....