2000 (11) TMI 1167

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..... owri Shankar, Member (T)]. Notice dated 16-9-1991 was issued to the appellant proposing classification of Sweet Corn Cream Style manufactured by it under heading 2104.10 of the Tariff in preference to the heading claimed by the appellant of 2001.10. By a corrigendum to the notice dated 8-11-1991 the product was proposed to be classified under heading 2107.91 in place of the heading initial .....

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..... rrigendum that was issued was to substitute this heading by heading 2107.91. The Asst. Collector who adjudicated the matter was required to choose between this heading and the heading claimed by the manufacturer. It cannot be said that there was anything illegal or improper in the order. Therefore the order of the Collector (Appeals) allowing the department s application before him cannot be maint .....

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