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TMI Blog1997 (6) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from the order-in-appeal dated 28th February, 1996 passed by the Commissioner (Appeals), New Delhi. The appellants imported the goods described in the B/E as "Glossy finish stainless steel moulds" 4 x 8 feet in size and classified under Heading 8480.79 as moulds for plastic. The department did not accept their contention and have cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... romium oxides 7210.60 Plated or coated with aluminium 7210.70 Painted, varnished or plastic coated 7210.90 Other. 2. The issue pertains to the classification of the product. It is the contention of the ld. Advocate that in identical matter, the Tribunal has gone into in detail of classification both of old tariff and new tariff. It is their contention that in the case of Bakelite Hylam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terates the department's stand taken in the order. 3. We have considered the case-record and have also perused the judgments cited by the ld. Counsel for the appellants. As the goods are identical, the claim of the appellants is required to be accepted for classification of the goods `moulds' under sub-heading 8480.79. In that view of the matter and respectfully following the ratio of the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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