2001 (11) TMI 588

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....Ashok Kumar, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) and the Commissioner (Appeals) in the impugned order held as under : "I have gone through the records of the case very carefully. I observe that cone oil pick up was being manufactured by the appellants for M/s. Wh....

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....Accordingly, on the basis of the evidence placed on record by the appellants, I accept that the cone oil pick up wherever supplied by the appellants in casting condition as per the description in the invoices would be correctly classifiable under Chapter heading 7616.90. Accordingly, I direct the Jurisdictional Assistant/Deputy Commissioner to verify the original invoices vide which the subject go....