2003 (9) TMI 422

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....L. Handa, Consultant, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been filed by the Revenue against the impugned Order-in-Appeal dated 31-3-2003, the issue relates to classification of products, namely, insulation freezer door, insulation drip tray/insulation pan baffle. According to the Revenue, these products are classifiable under Chapter Heading 8....

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....r Heading 8418.90. After so observing he could not take contrary view and ordered classification under Heading 3923.19 of the CETA. He has no doubt referred to law laid down in the above referred cases and approved the classification of goods under Heading 3923.19, but could distinguish the ratio of law laid down therein, if he had gone through and referred to the Board's Circular No. 353/69/97-CX....