2002 (8) TMI 383

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....ant. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - The dispute is in respect of classification of enclosures/cabinets used for housing computer units and thereby forming a part of the computer. Shri Monappa submitted that at the first instance, the party has been classifying the item under 8537. Subsequently, it was pointed out by ....

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....Revenue contended that it is not clear from the records whether any appeal has been filed by the Department or not with reference to the subsequent order. However, he submitted that through the correspondence letter, the JCDR has intimated on 21-8-2002 that no appeal has been filed against the order referred to by the Departmental Representative. 4. In the facts and circumstances, taking i....