9911796707
TMI Blog2000 (7) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - These are two appeals filed by (1) M/s. Advance Forgings (P) Ltd.; and (2) M/s. Jai Forgings and Stampings (P) Ltd., being aggrieved with the common order-in-appeal dated 23-3-1994 passed by the Collector of Central Excise (Appeals), Delhi. Both the appeals were heard together and are being disposed of by this common order. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Collector of Central Excise (Appeals) under Order-in-Appeal No. 1024/CE/DLH/90 dated 15-11-1990 and the matter had been decided in favour of the appellants by classifying the same products under sub-heading No. 7208.00 of the Tariff. This order was not appealed against, and independently the jurisdictional Collector of Central Excise proceeded to change the classification leading to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of finished products and the goods were classifiable under different Chapters relating to the finished machinery parts. 5. We find that the order dated 23-8-1993 has not been taken note of by the Collector of Central Excise (Appeals) and as, prima facie, it appears that the products referred to in that Tribunal's decision were akin to the products in dispute before us, we consider that b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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