CAPRIHANS INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) Appeal taken up for disposal, after waiving deposit with consent of both sides.

(2.) The question for consideration in this appeal is the classification of the product "Sunpac" manufactured by the appellant.

(3.) In its earlier Order -in -Appeal E/462/01 of the same appellant,the Tribunal had held that the product was rightly classifiable in Heading 39.16 as profile shapes. It noted that, while the appellant's claim was for Heading 39.26, the department had classified the goods in Heading 39.20. Since the classification determined by the department was incorrect, there was no scope for interfering with the classification claimed by the assessee. The Tribunal therefore allowed the appeal.