TMI Blog1983 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. ORDER These are six appeals against the combined Order-in-Appeal Nos. S:B-274 to 279/PN-28 to 33/83, dated 14-2-1983 passed by the Collector of Central Excise (Appeals), Bombay on six appeals filed to him against six orders of the Assistant Collector of Central Excise and Customs, Aurangabad. The issue involved in all the six cases is the same and therefore the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were correctly classifiable under Item 68 of the Central Excise Tariff Schedule. 3. Shri R.N. Banerjee, Advocate, who appeared before us for the appellants, drew our attention to the Tribunal s recent Order No. 286-D/1983 on a revision application filed by the same appellants, which was transferred to the Tribunal under Section 35D of the Central Excises and Salt Act. He pointed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tariff Schedule had been accepted. Shri Banerjee accordingly submitted that the above decision of the Tribunal should be followed in the six appeals before us and consequential relief given. 4. For the Department, Shri Tayal pointed out that the above-mentioned decision of the Tribunal was a majority decision, and that one of the Members of that Bench had expressed a dissenting vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay orders against the enforcement of the demands arising out of these orders. Obviously the interim orders would have to be followed up by final disposal of the appeals. 6. We have carefully considered the issue involved. It is agreed by both sides that the six orders before us are based on the decision contained in the Order-in-Appeal dated 23-10-1980 of the Appellate Collector of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the issue has been exhaustively discussed in the earlier order, and we are in agreement with the reasoning expressed by the majority, there is no need for us to discuss it again in detail. 7. In the result, we allow the six appeals before us, and hold that the goods under consideration, namely, P.V.C. Fire Resistant Antistatic Solid Woven Conveyor Belting, should be classified under Item 68 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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