COLLECTOR OF CENTRAL EXCISE Vs. HARIRAM GOBIND RAM

JUDGEMENT

(1.) IN this appeal filed by the Revenue the issue involved is classification of Plasting moulding housing, plastic mould covers and hubs, locks, roller etc. made of plastic.

(2.) WE have heard Shri Ashok Kumar, learned DR on behalf of the Revenue and Shri Parthasarathy, learned Advocate, for the respondents. Both the representatives submitted that the classification of all the products involved has been settled by the Tribunal in different cases and the matter may be decided in the light of those decisions. Learned Advocate submitted that the Board has also issued an order Under Section 37B of the Act ordering classification of these products under Heading 39.26 of the Schedule to the Central Excise Tariff Act.

(3.) WE find that the classification of all the products involved in this matter have been finally settled by the Tribunal as under : -