1997 (7) TMI 135

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..... for the period between 1st March, 1975 and 2nd December, 1975 and approval of the classification list dated 1-4-1976. There is no dispute that the same goods, namely, Copper & Brass Round Rods, Copper & Brass Square & Hexagonal Rods, Brass Rods in coil form, billets manufactured by pouring molten metal into cylindrical shaped moulds are classified under Tariff Item No. 26A by virtue of the Trade N .....

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..... Tribunal's judgment in its favour denying classification for the period in question as claimed by the assessee. In spite of the opportunity given for the purpose by grant of an adjournment, the Department has failed to provide either any material or any justification to sustain the view taken by the Tribunal. 4. There is, thus, nothing pointed out on behalf of the Department to require considerat .....

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