2004 (9) TMI 149

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....his Miscellaneous Application for extension of stay. As we are taking up the appeal, therefore, there is no need to pass any order in respect of miscellaneous application. 2. Appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that call charge indicators (STD/PCO monitor) are classifiable under heading 8470 of Centr....

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....f the Tribunal in the case of Silverline Telecom (P) Ltd. v. C.C.E, Faridabad - 2003 (58) RLT 979. 4. The contention of the Revenue is that the Heading 84.70 covers calculating machines and displaying machines with calculating functions and these call charge indicators are covered under this heading and therefore, there is no infirmity in the impugned order. 5. We find that dispute in this case ....