Aluminium circles classification under Item 27(b) not pressed, so the reference was declined and merits left open.

Dutiability and classification of aluminium circles under Item 27(b) were not examined on merits because the appellant did not press the reference issue, and the reference on that point was declined. The matter was then directed to be placed before the concerned Bench for decision on merits. The document records the procedural disposition only and does not state any substantive ruling on classification or duty liability.

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Outcome: The reference on dutiability and classification of aluminium circles under Item 27(b) was declined after the appellant did not press the issue, and the appeal was directed to be placed before the concerned Bench for decision on merits.

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