1980 (8) TMI 90

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.... personal hearing. 2. The petitioners have made two points in their revision application. They have challenged the demand for duty issued in this case on the ground that Rule 10 is not attracted. Government are unable to accept this plea, because error of classification clearly attracts the provisions of Rule 10 as pointed out by the Appellate authority in the impugned order-in-appeal. 3. Th....

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....icles must be such as to bring into existence a new product with a distinct name and character or use, before these can be classified under Item 68 of the Central Excise Tariff. Government accordingly direct that the Assistant Collector should examine the process of manufacture of the goods and decide the classification in the light of the above observation. 4. The petitioners have also contend....