1998 (11) TMI 188

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..... Shri R.S. Sangia, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are two appeals filed by the appellants involving common issue and, therefore, they are clubbed together and are being disposed of by this common order. 2. Arguing for the appellants, in support of the appeals filed by the appellants, Shri Sheth, ld. Advocate submitted that the dispute is in r .....

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..... for the subsequent period under appeal, has classified the item `gems' under 18.03 and no appeal has been filed by the department against such order, on considering the facts and circumstances, we uphold that the item is classifiable under Heading 18.03. The other points are dismissed as not pressed. Accordingly, these two appeals are disposed of in the above terms.
Case laws, Decisions, Judg .....

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