2000 (10) TMI 824

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....countant, for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification of shapes and sections of iron and steel manufactured by the appellant by cold formed or cold finished method. 2. The Collector (Appeals) has followed the decision of the Tribunal in Tube Investme....

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....ise in his Order No. V-Adj (Ch. 72) 15-146/90, dated 29-8-1991, as it is not maintainable. As he points out, this is the order that the Tribunal which was unable to uphold the appeal and referred to the Larger Bench. The position therefore is that there are two sets of facts. Where the goods are found (as was the case in - 1994 (71) E.L.T. 171), to have been clearly identifiable as specific parts ....