1987 (10) TMI 258

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....ar Rajan, JDR, for the Respondent. [Order per : S.D. Jha, Vice-President (J)]. - All these appeals involve a common or near common issue and are disposed of by this consolidated order. 2. In response to notice of date of hearing the appellants by their communication dated August 13, 1987 informed that they do not wish to appear for personal hearing either in person or through authorised r....

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....5 CET but under 68 CET. If you have any recent instances of different assessment, please let us know." 4. Shri Sundar Rajan, JDR in all fairness draws our attention to a decision of the Tribunal in 1986 (24) E.L.T. 325 (Tribunal) parties Union Carbide India Limited, Bombay v. Collector of Customs, Bombay. According to this decision based on predominant use and there being no evidence on record ....