ELECTRICAL HARDWARE INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE Appeal No. E/1242/98 is against Order -in -Original No. 51/97, dated 19 -12 -1997 by appellants M/s. Electrical Hardware Industries and Appeal No. E/1243/98 is against Order -in -Original No. 46/97, dated 19 -12 -1997 by appellants M/s. General Engineering Industries.

(2.) IN both these cases, the classification of the item viz. Cross arms is inter alia disputed.

(3.) HEARD Shri S. Kannan, learned JDR who reiterates the Revenue's contention.