2002 (8) TMI 360

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....ant. Shri M.P. Singh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two applications filed by M/s. Pal Brothers for waiver of pre-deposit of Central Excise duty amounting to Rs. 3,47,312/- confirmed by the Commissioner (Appeals) under the impugned orders. 2. Shri V.R. Sethi, learned Advocate, submitted that the applicants manufacture electromagnet as....

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.... Heading 84.83 which is excluded from Note 2(a) and following the ratio of the decision in the M/s. Foundary Plant their goods are rightly classifiable under 90.33. 3. Opposing the prayer Shri M.P. Singh, learned Departmental Representative, submitted that electromagnet is specifically mentioned in Heading 85.05 and specific heading has to be preferred over a general heading; that by addin....