Per D.N. Panda : The Appellant being aggrieved by the Order dated 10.1.2000 passed by the tribunal in Appeal case No.1608/92-B and E-219/93 [reportd in 2000 (37) RLT 495 (CEGAT)] carried its grievance to the Hon'ble Supreme Court in Civil Appeal Nos.4213-4214/2000 and consequent upon direction of the Hon'ble Supreme Court by Order dt. 29.9.05 [reported in 2005 (71) RLT 217 (SC)] this matter is again before Tribunal to rehear on the issues meant for decision by that order.

1.2 The dispute by the Appellant all along was relating to classification of various goods declared by it in the classification list filed before the Department seeking effect thereof from 20.3.90. Revenue not being satisfied with the Classification adopted by the Appellant issued Show Cause Notice (SCN) dated 13.7.1990 seeking reason as to:

(1) Why the classification of products declared in the Form-I No.1/MMCW/U-1/89-90 effective from 20.3.90 should not be considered for approval according to their constituent material and in the process why the products declared under 7308.00 should not be classified under 7326.90 subject to the condition that the constituent materials are predominantly of Iron & Steel an