COMMISSIONER OF CENTRAL EXCISE, BANGALORE Vs. GLASTRONIX

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue against the Order -in -Appeal No.1081/99 -C.E., dated 15 -10 -1999 passed by the Commissioner of Central Excise (Appeals), Bangalore.

(2.) THE dispute in this appeal is of classification of sheet metal fabricated parts of machinery. The Assistant Commissioner has classified these parts under sub -heading 8538.00 whereas the respondents are claiming the classification under sub -heading 8485.90 of the Central Excise Tariff Act. The Commissioner (Appeals) has accepted the plea of the respondents and classified these products under sub -heading 8485.90.

(3.) SMT . Radha Arun, ld. SDR, appeared for the Revenue and Shri K.K. Varier, Consultant, appeared for the respondents.