2000 (7) TMI 314

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..... ja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the product - Bus Duct. Relying upon the HSN Explanatory Notes and after referring to the product description, the Collector of Central Excise (Appeals) has observed that the goods in dispute were not insulated and held that the goods were not classifiable under Heading No. 85.44 of the Central .....

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..... ied by the Deptt. from time to time under Heading No. 85.38 of the Tariff. The classification was sought to be changed under Heading No. 85.44 of the Tariff. In para-5, the Collector (Appeals), Allahabad had recorded as under :- "5. Regarding correct classification of the subject product, I find that there is considerable strength in the appellants plea that for any product to be classified under .....

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..... only repeated the allegations mentioned in the show cause notice in his impugned order and has confirmed the demand. An order passed in this manner cannot be held to be proper and legal." 5. After going through the facts on record, we find that there is no material to disturb the findings of the ld. Collector of Central Excise (Appeals), Allahabad. We do not find any merit in this appeal fi .....

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