2007 (5) TMI 104

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....n the appeal against the order of the Commissioner of Central Excise (Appeals), upholding the adjudication order passed by the Joint Commissioner of Central Excise, confirming a duty demand of Rs 50 25 397/- raised in four different Show Cause Notices covering different periods, as detailed in the Annexure to this order on zinc waste held to be classifiable under Chapter Heading 79.02 of the Sched....

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....onfirm the demand; however, the authorities below have not accepted the classification under Heading 26 as initially claimed by the appellants but classified the goods under Heading 79, against which the assessees had appealed to the Commissioner (Appeals). Therefore, non-challenge of the classification under Heading 26 adopted by the appellants themselves cannot operate against the right of the a....

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