2005 (5) TMI 110

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....Kang, Vice-President]. - These appeals are filed by the Revenue against the common Order-in-Appeal passed by the Commissioner (Appeals), Ghaziabad. 2. The brief facts of the case are that the appellants are engaged in the manufacture of cups, shields, medals, trophies etc. of brass. The appellants filed declaration at that time declaring the classification under Tariff Sub-Heading 9506.00 of Ce....

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....ise Tariff, these cannot be considered as accessory of sports. The contention of the revenue is also that such trophies, cups, shields are awarded for the performance in sports and other fields of academic achievements. Therefore, the goods in question are classifiable under sub-heading 9506.00 of the tariff. 4. The issue involved in these cases is that appellants want to classify the goods in ....

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.... classifiable as per the entry of the Central Excise Tariff. The other questions are not covered under the scope of entry of Heading 9506.00 of the CET and the goods in question which are specifically covered under Heading 7419.99 of the Tariff, we find no infirmity in the impugned order whereby the goods are classified as other articles of copper. 5. In respect of the penalties imposed on the ....