2002 (2) TMI 1082

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....ondent. [Order]. - The appellants were not present. However, the issue being simple the appeal was taken up for disposal on perusal of the contentions made in the appeal memorandum and on hearing the Departmental Representative. 2. The appellants manufacture EOT cranes. In the declaration filed under Rule 57G the inputs were declared as steel forging iron and forged wheels, castings ....

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....cepted the claim made by the appellant before the original authority. In the decision reproduced in 1995 (77) E.L.T. 578 the Tribunal held that use of interchangeable terms should not deny the benefit. In the case of Delta Fabricators, 1996 (84) E.L.T. 151 it was held that when the identity of the goods were persistent with the inputs the variation in tariff classification should not be held again....