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2001 (5) TMI 382

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.... Decisions)<br>Dated:- 25-5-2001<br>ER- 155/2001 - A-326/KOL/2001<br>Central Excise<br>Smt. Archana Wadhwa, Shri V.K. Agrawal, JJ. REPRESENTED BY : Shri B.N. Chattopadhyay, Consultant, for the App....

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....nt and Shri A.K. Chattopadhyay, ld. JDR. The issue involved in the present appeal is the classification of water shower, water jet and water filter. The Appellate Tribunal vide Order No. A-1530/Cal/20....