1999 (12) TMI 309

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..... e Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s K.G. Khosla Corporation Ltd., the matter relates to the classification of the product - connecting rods used in the air compressors. The assessee had sought classification under sub-heading No. 8414.99 of the Central Excise Tariff while in the impugned order, the Commissioner of Central Excise (Appeals) has classi .....

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..... JDR, submitted that now there is no rate differential and so the classification under sub-heading No. 8414.99 and Heading No. 84.83 has become immaterial. 4. We find that as the assessments are now been made under sub-heading No. 8414.99 of the Central Excise Tariff and as the Commissioner of Central Excise (Appeals) also had confirmed the view taken by the Asstt. Commissioner regarding the .....

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