2008 (11) TMI 494

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....e Appellant. Shri K.P. Dey, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Revenue filed this Appeal against the impugned Order whereby the goods manufactured by the Respondents are held to be classifiable under sub-heading 8416.10 of the Tariff as 'all goods other than parts' and the Commissioner also held that the demand is ti....

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....esses are undertaken by the other Units, such as painting, heat treatment etc. In these circumstances, we find no infirmity in the impugned Order in respect of the classification as the goods manufactured by the Respondents assume the essential characteristics of the finished goods. 5. In respect of limitation, we find that the Respondents filed necessary Classification Lists/Declarations ....