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Gowri Shankar, Member (T)
1. We are concerned in this appeal with the classification of two products manufactured by the appellant, Indrox 985 P-12 and Indrox 9 PR12. The assessee had claimed classification of these products under sub-heading 3823.00 of the Tariff. The Assistant Collector has confirmed the demand for duty issued by the Superintendent for the period July, 1991 to 1993. Subsequent to issue of these notices, prior to their adjudication, Collector (Appeals) in his order dated 23-9-1992 has classified the goods manufactured by the appellant under Heading 3204.90 of the Tariff. On appeal from that order, the Tribunal, by a majority view of two to one, held that classification of Indrox 985 P-12 requires reconsideration by the Collector (Appeals) in the light of the technical literature produced relating to the products and the HSN Explanatory Notes. The Tribunal’s order indicated that the appeal was only related to this product. So far as the other product Indrox 9 PR-12 is concerned, Collector (Appeals)’s order has thus acquired finality.
2. The position therefore would be that the classification of Indrox 985 P-12 has to be reconsidered as ordered by the Tribunal and classification of the other products would be under Heading 3204.30 as held by the Collector (Appeals).
3. The appeals are therefore disposed with a direction to give effect to the orders of Collector (Appeals) and of the Tribunal according to law.