1996 (8) TMI 241

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....hri P.K. Jain, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order-in-original passed by Collector of Central Excise & Customs, Chandigarh, dated 24-6-1987. 2. Learned counsel stated that the only issue which survives for consideration is classification of elastic rail clips. 3. This issue has already been settled....

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....o ginning machinery parts. Therefore, we are concerned here with this case only i.e. elastic rail clips which has been settled by the aforesaid decision. 6. We find that the issue of classification regarding the rail clips has already been settled by the Larger Bench decision cited above in which it has been held inter alia, that they were not classifiable under Tariff Item 68 during the r....