2015 (2) TMI 879

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....mmohan Rao, DC (AR) ORDER Per P.K. Das All these applications are arising out of a common order and therefore all are taken up together for disposal. 2. The applicants are engaged in the manufacture of steel bins and classified under sub-heading 8705 90 00 of CETA, 1985.  After investigation by the DGCEI officers, it was found that the goods would be classified under sub-heading 7309 00 ....

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....n the other hand, the learned AR for Revenue submits that they have fabricated the bins which are kept in various places for collection of the garbage. He drew the attention of the Bench relevant portion of the adjudication order. 5. On perusal of the adjudication order, we find that the applicant fabricated bins which are kept at various places for collecting the garbage and the dumper placer ar....