TMI Blog2002 (1) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... jaj, Member (J)]. This appeal has been filed by the Revenue against the impugned order-in-appeal of the Collector (Appeals) vide which he has affirmed the order-in-original dated 27-8-1993/30-8-1993 dropping the duty demand on the strength of Tribunal s Order dated 31-1-1990. 2. The appellants were engaged in the manufacture of Olemessa baby massage oil. They classified the product under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 2-7-1986 for classifying the product under sub-heading 3304 instead of 1508.90 of the CETA. However, the provisional assessment under Rule 9B of the Rules continued on acceptance of security. The Revenue thereafter issued show cause notice dated 18-2-1987 for raising demand of Rs. 44,42,239.06 from 1-3-1986 to 9-1-1987 on the ground that the respondents did not furnish sufficient security vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-heading 1508.90 of the CETA on the basis of the judgment of the Tribunal. The AC through the order-in-original dated 27-8-1993/30-8-1993 dropped the demand raised on the strength of show cause notice dated 18-2-1987 against the respondents by following the Tribunal s judgment regarding classification. The Collector (Appeals) had affirmed that order. All these facts are borne out from the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading 1508.90 of CETA, as claimed by the appellants. No appeal against that order was filed. Therefore, when the classification issue stands finally decided in favour of the appellants, the present demand has been rightly dropped by the authorities below by following the judgment of the Tribunal. Consequently, we do not find any illegality or legal infirmity in the order of the Collector (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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