1999 (12) TMI 557

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....t. None, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue the Order dated 11-9-1989 passed by the Collector of Central Excise, Calcutta-II is under challenge. The matter relates to the classification of the carded gilled sliver containing more than 50% by weight of wool calculated on the total fibre content. The period involved is 1-3-1987 to ....

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....is very old we have heard Shri T.P. Kumar, ld. SDR. We proceed to deal with the matter on merits. 3. The relevant Tariff entry has been extracted at page 5 of the impugned order. It is clear from the above entry that the goods otherwise classifiable under Heading No. 51.02 of the Central Excise Tariff when were of wool, were to be classifiable under sub-heading No. 5102.11 if the same were....