2004 (2) TMI 418

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....pellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeals involved common isues and are hence heard together and disposed by this common order. The issue in dispute relates to : (a)        The excisability of "Crayplas Compound" manufactured by the appellants herein. (b)  &nbsp....

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....the Commissioner for fresh decision. We also find that the question of classification stands since settled by the Tribunal's order in their own case reported in [2003 (155) E.L.T. 138 (Tri. - Mumbai)] wherein the Tribunal has held that Crayplas shapeless plastic crayon are having essential characteristic of finished crayon and only require to be given the shape of crayons, and are more akin to cra....