SALORA INTERNATIONAL LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) APPELLANTS filed this appeal against the order -in -appeal passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) held that the appellants were manufacturing television sets.

(2.) HEARD both sides.

(3.) BRIEF facts of the case are that the appellants filed classification list in respect of the goods manufactured by them and claimed classification under Heading 8529 of the Central Excise Tariff as parts of television sets. The adjudicating authority approved the classification list. Revenue reviewed the order and the Commissioner (Appeals) allowed the appeal filed by the Revenue.