COMMISSIONER OF C. EX. Vs. ELECTRONIC RESEARCH LTD.

JUDGEMENT

(1.) THIS is a revenue appeal against the Order -in -Appeal No. 27/92 dated 4 -2 -1992. The Commissioner (Appeals) in this case has held that the product Deflection Yokes manufactured by the appellants is classifiable under sub -heading 8540.90 of the schedule of the Central Excise Tariff. He has also held that consequential demands are not also imposable and therefore, on both the points he allowed the appeal of the assessee and set aside the Order -in -Original proposing revision of the classification and retrospective confirmation demands.

(2.) THE learned advocate Sri R. Raghu submits that the issue is covered now by the Board's order passed under section 37B of Central Excise Act holding that for ensuring uniformity in classification the product deflection yoke should be classified under sub -heading 8540.90 of the Tariff. The said order is under C.B.E. and C. Order No. 3/93 -CX 4, dated 30 -8 -1993. He submits that this order of the Board passed under Section 37B of the Act is binding on the authorities in terms of several judgments of the Hon'ble Supreme Court.

(3.) THE learned D.R. reiterates the departmental view in the appeal.