1999 (4) TMI 273

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..... - Matter called. None for the respondents. There is a request for adjournment but we are not adjourning the matter in view of the order we propose to pass hereafter. 2. Briefly stated the facts of the case are as follows : The respondents herein were engaged in manufacture of glass and glassware falling under Chapter 70 of the CETA, 1985 and solar cooker parts, that is, frame and solar cooker .....

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..... 0 to 7-1-1991 vide show cause notice dated 28-3-19 4. The Assistant Collector however, after a visit to the factory and after examining the process of manufacture of solar cooker parts came to the conclusion that they were not classifiable under Chapter 73 but they were classifiable under Chapter 70. Holding so the Assistant Collector held that clearances of goods namely, of solar cooker parts w .....

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..... determining the amount of duty proposed in the show cause notice. We do not agree with this submission of the ld. JDR as also to the ground of appeal in the memorandum of appeal filed by the Revenue. The show cause notice proposed recovery of the duty on the ground that once the goods cleared under one of the Chapter heading, have exceeded the exemption limit, the other Chapter heading should hav .....

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