2002 (3) TMI 137

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....l against the order-in-appeal. After obtaining the clearance certificate from the Committee of Secretaries, the matter was heard today. 2. After hearing both the sides in the matter we find that : (a)        The Commissioner (Appeals), after considering the technical write-up, and the certificate issued by the Department of Telecommunication, Govt. of India....

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....p;    The Revenue in the grounds of appeal has taken the ground that in a similar case of M/s. Scientific Instruments Co. Ltd. flexible corrugated copper tubings (wave guider) was held to be classifiable under Tariff Heading 8544.20 vide CEGAT Order Nos. 1778 & 1779, dated 30-7-1997 [1997 (95) E.L.T. 564 (T)] and the said order was upheld by the Hon'ble Apex Court in Civil Appeal No....