2001 (8) TMI 351

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.... Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Paisa Fund Glass Works, the matter relates to the Lenses for optical signal assemblies for Railway, Navy and Air Force. The appellants have sought classification of such lenses under sub-heading No. 8530.00 of the Central Excise Tariff which covered electrical signaling, safety or traffic control equipment....

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.... that the goods under consideration were lenses for optical signal assembly for Railway, Navy and Air Force. They were optically worked and were used in the optical system. The Commissioner of Central Excise (Appeals) had referred to the earlier Tribunal's decision with reference to the erstwhile Central Excise Tariff in the appellants' own case - M/s. Paisa Fund Glass Works v. Collector of Centra....