Judgment:
1. The above appeal arises out of the order passed by the Collector of Central Excise (Appeals), Chandigarh confirming the order of the Assistant Collector by which classification of the goods in dispute namely 100% polyester yarn falling under sub-heading 5504.29, manufactured out of synthetic waste of silver, was upheld under sub-heading 5504.29 of the Schedule to the Central Excise Tariff Act, 1985 and a penalty of Rs. 1,500/- was imposed upon the appellants. The appellants have asked for a decision on merits and hence we have heard the learned DR and perused the records.
2. We find that the Collector (Appeals) has relied upon his earlier order on the question of identical product in the case of the same assessees vide his Order-in-Appeal No. 883/CE/CHD/91, dated 31-5-1991 wherein it was held that the product of the appellants was manufactured out of polyester waste having slubs and since the product is manufactured from polyester fibre, it was classifiable under Central Excise Tariff sub-heading 5504.29. In the Memorandum of appeal filed before the Tribunal, the assessees have challenged the classification, as according to them, the product in dispute falls for classification under sub-heading 5606 and not under sub-heading 5504.29.
3. The appellants have not been able to substantiate their claim for classification under Heading 5606 and particularly in view of the fact that in their own case, the departmental authorities have confirmed classification under sub-heading 5504.29. There is no information on record as to whether any appeal was preferred by the appellants against the order-in-appeal dated 31-5-1991. In view of this and having regard to the very small amount of duty of Rs. 2,383/-, we see no reason to interfere with the impugned order and accordingly uphold the same and reject the same.