COLLECTOR OF C. EX. Vs. ALIN ENTERPRISES

JUDGEMENT

(1.) MATTER called. None for the respondents. They have requested the Tribunal vide their letter dated 14th April, 1999 that the Revenue's appeal be decided on the basis of available records. They have also filed Cross -Objection which has been assigned a number as mentioned in the preamble.

(2.) BRIEFLY stated the facts of the case are as follows: -

(3.) THE short question, therefore, before us is whether the Milk Tankers mounted on duty paid Motor Vehicle chassis would fall under Tariff Heading 87.04 as contented by the Revenue or would fall under Tariff Heading 87.07 as contended by the respondent herein on the basis of Punjab and Haryana High Court judgment mentioned above.