2003 (8) TMI 226

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....8-2003<br> E/1840/97-Bom - 2113/2003-WZB/C-II<br>Central Excise<br>Classifiaction<br>Shri Gowri Shankar, Smt. Archana Wadhwa, JJ. REPRESENTED BY : Shri Sanjay Singhal, DR, for the Appellant. None, f....

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....emsp;The reason advanced by the Commissioner (Appeals), that in an earlier order he held that the goods were classifiable in Heading 8414.80 of the tariff and therefore would be entitled to the benefi....