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2011 (4) TMI 1118 - CESTAT, MUMBAIClassification – SSI exemption - manufacture of 'connectors with wire' which was classifiable according to them under CETH 8536.90 of the Schedule to the Central Excise Tariff Act, 1985 (Tariff). The department took a view that the product is classifiable under CETH 8544.00 of the Tariff – Held that:- in the case of Union Connectors Pvt. Ltd. (2008 - TMI - 31950 - CESTAT NEW DELHI) , product similar to the one manufactured by the respondent is classifiable under CETH 8536.90, registration was provisional and the product was not listed. The Notification does not require final approval or final registration but requires only registration. It is not the case of the Revenue that provisional registration was cancelled. Consequently, it is also not the case of the Revenue that Director of Industries did not find it appropriate to indicate the name of the product in the certificate, appeal filed by the Revenue is rejected
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