2001 (8) TMI 351

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..... filed by M/s. Paisa Fund Glass Works, the matter relates to the Lenses for optical signal assemblies for Railway, Navy and Air Force. The appellants have sought classification of such lenses under sub-heading No. 8530.00 of the Central Excise Tariff which covered electrical signaling, safety or traffic control equipment for Railways, Roads and Inland Waterways, parking facilities, port installati .....

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..... d Air Force. They were optically worked and were used in the optical system. The Commissioner of Central Excise (Appeals) had referred to the earlier Tribunal s decision with reference to the erstwhile Central Excise Tariff in the appellants own case - M/s. Paisa Fund Glass Works v. Collector of Central Excise - 1989 (44) E.L.T. 683 (Tribunal), wherein it was held that the lenses manufactured by .....

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