1994 (12) TMI 188

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....ovember, 1994 have intimated that the matter may be disposed of on merits as the matter is covered by earlier decisions of the Tribunal. Accordingly, we proceed to decide the matter. 2. Shri K.K. Jha, the learned SDR who is present on behalf of the respondent pleaded that the matter is fully covered by earlier decisions of the Tribunal in the case of Collector of Customs, Madras v. M/s. National Carbon Co. vide Order No. 11/89-B2, dated 25-1-1989 [reported in 1989 (41) E.L.T. 433 (Tribunal)] and thereafter by another Order Nos. C/395 to 398/90-B2, dated 28-8-1990. He pleaded that the product in dispute is `End Board Plastisol' and is classifiable under Heading 85.03 whereas the appellants had claimed assessment under Heading 85.18/27(1).....

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....ribed in one of the two books was required to be put. We observe that in the Mc-Graw Hill Encyclopedia of Science & Technology, cited by the appellants, carbon rod used in the cells has been described as under : "Carbon rod - the carbon rod used in a cylindrical cell, serves as the conductor of electricity for positive electrode, it also serves as a vent to gas to escape. Carbon rods are usually made of petroleum coke which is calcined, ground mixed with pitch. The "green" rods are baked form a hard carbon, having low electrical ressance. They may be partially waterproofed pregnation with oil or paraffin wax to prevent lary creepage of electrolyte out of the cell." So far as the articles which have been imported are concerned, thes....