2007 (8) TMI 107

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.... of our order dated 27-4-2007 [2007 (214) E.L.T. 65 (Tribunal)] has been filed on the ground that our order overlooked the material fact which was placed before the Bench at the time of final argument. 2. We heard the learned senior counsel and learned SDR. 3. The issue in this case is regarding classification of the "Chocos". The entire classification of the said 'Chocos' is dependent of th....

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....effective. The appellate authority dismissed above plea of appellant by observing that the relevant entry of Chapter 18 and Chapter 19, during the period in question, were not completed aligned with HSN. As such, by taking note of the Hon'ble Supreme Court's observations in case of Woodcraft Products as reported in 1995 (77) E.L.T. 23 (S.C.), it has been held that when two entries are not complete....