TMI Blog2000 (4) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. The issue involved in this appeal filed by M/s. Engineers and Consultants P. Ltd is whether the bogie side frame manufactured by them is classifiable under Heading 73.08 of the Schedule to the CETA as claimed by them or under Heading 86.07 as confirmed by the Collector (Appeals), under the impugned order. 2. When the matter was called, no one was present on behalf of the appellants. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-B, dated 9-8-1999 [2000 (116) E.L.T. 556 (Tri.)] in the case of EEE CEE Processing P. Ltd. v. Collector of Central Excise, New Delhi. 4. After considering the submissions of the learned SDR and perusing the records, we find that Heading 86.07 provides a specific description of the goods in question and following the ratio of the decisions referred to above, we do not find any reason to inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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