1994 (12) TMI 211

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..... V.C. Bhartiya, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal is directed against the order-in-appeal No. 214/88 (H), dated 18th July, 1988. 2. The ld. Collector by this order set aside the order-in-original passed by the Assistant Collector pertaining to the classification of the goods "Decorative Electrical Switch Boards" under sub-heading 3920.31. The ld .....

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..... under Tariff Heading 8546.00 or 3920.31. 3. We have heard Shri P.R. Sitharaman, ld. Advocate for the appellants and Shri V.C. Bhartiya, ld. JDR for the respondents. 4. On a careful consideration of the submissions made by both the sides, we are of the view that there is no infirmity or illegality in the order passed by the ld. Collector remanding the matter to the Assistant Collector with t .....

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