1999 (7) TMI 323

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..... (J)] This is a revenue appeal against the Order-in-Appeal No. 27/92 dated 4-2-1992. The Commissioner (Appeals) in this case has held that the product Deflection Yokes manufactured by the appellants is classifiable under sub-heading 8540.90 of the schedule of the Central Excise Tariff. He has also held that consequential demands are not also imposable and therefore, on both the points he allo .....

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..... we notice that the Commissioner (Appeals) has examined the issue at great length and also applied Chapter Notes including the Notes under HSN. The Board has also taken the view that the product impugned is required to be classified only under sub-heading 8540.90 of the Central Excise Tariff Act. In that view of the matter, there is no merit in the appeal and hence the same is rejected. - - TaxT .....

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