TMI Blog2017 (7) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under Chapter Sub-heading No. 7001.90 - Held that: - the respondent had explained that the Lead Glass Tubings for use in Electrical Lamps having to be further processed/by way of annealing, diameter sorting, precise cutting to the specified length and their ends have to be glazed by fire polishing and therefore the tube emerging from such process shall fall under classification under Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods like Lead Glass Tubings Flange Tubings Exhaust Tubings. The contention of the respondent was the same were classifiable under CSH 7008.90 of Schedule to Central Excise Tariff Act, 1985. The respondent were issued with a Show Cause Notice dated 25.08.1993 calling upon them to show cause as to why the said goods should not be classified under Sub-heading No.7001.90. The issue tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured by the respondent are un-worked and classifiable under Chapter Sub-heading No.7001.90 and are not classifiable under Chapter Sub-heading No.7008.90 of Central Excise Tariff Act, 1985. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 31.10.2008. The ld. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority on remand, the Commissioner (Appeals) should have remanded the entire matter again back to the Original Authority for such verification. 4. Heard the ld. D. R., who has presented the grounds of appeal. 5. Heard the ld. Counsel for the respondent who has pointed out to the submissions contained in Para 6 of impugned Order-in-Appeal made before the First Appellate Authority wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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