ORDER
S.D. Jha, Member (J)
1. The appellants in this appeal, originally filed as revision application to the Government of India claim that ‘Resistance Wires’ imported by the appellants are classifiable under heading 74.03 or in the alternative heading 85.1 8/27(5) of the C.T.A., 1975 and that classification under heading 74.02(02) made by the lower authorities is prima facie wrong, looking to the composition of the goods imported.
2. At this stage the appellants have filed a ‘Certificate of analysis’ showing chemical composition of the goods imported, copy of the invoice and a copy of the order No. C.3/2712/1 979 dated 18-8-1980 passed by the same Appellate Collector of Customs, Madras. In this order the same Collector in respect of the same goods relying on the ‘analysis certificate’ accepted the appellants claim for classification under heading 74.09/19 of C.T.A.
3. Sh. V.M.K. Nair, learned S.D.R. representing the respondent after going through the papers filed by the appellants frankly conceded that the goods were correctly classifiable under heading 74.03, as claimed by the appellants.
4. In view of the concession, the appellants’ claim for classification under heading 74.03 is accepted with consequential refund to the appellants. Appeal is thus allowed.