2001 (2) TMI 478

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....rjee, Advocate, for the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty amounts, we take up the appeal with the consent of both sides, as the issue involved in the present matter is covered by the earlier Order of the Tribunal in the appellant's own case. 2.&ems....

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....e apellant's stand in that case, it has been observed that the correct classification of the Skelp Metals would be under sub-heading 7208.00 as pieces roughly shaped by rolling or forging, not elsewhere specified. 5. However, it is seen that with effect from 1-3-1988, tariff structure of chapter 72 was changed and heading 7208.00 also underwent change. The said heading no longer contains t....