1983 (7) TMI 321

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....tant Collector of Central Excise and Customs, Aurangabad. The issue involved in all the six cases is the same and therefore the appeals were heard and being dealt with together. 2. The question involved in these appeals is the classification under the Central Excise Tariff Schedule of the goods manufactured by the appellants, which are described as "P.V.C. Fire Resistant Antistatic Solid Woven Conveyor Belting." (Certain other types of belting are referred to in the orders of the authorities below, but it was clarified by Shri R.N. Banerjee, learned Counsel for the appellants, that the goods actually involved in these appeals were only those falling under the above description). It has been held by the Assistant Collector (Appeals) ....

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.... of the Tribunal should be followed in the six appeals before us and consequential relief given. 4. For the Department, Shri Tayal pointed out that the above-mentioned decision of the Tribunal was a majority decision, and that one of the Members of that Bench had expressed a dissenting view, namely, that the goods were classifiable under Item 19(III) as held by the Department. Shri Tayal stated that he would rely on the reasoning contained in the dissenting judgment, and that according to him the matter deserved reference to a larger Bench. Shri Tayal further stated that the Department was filing an appeal to the Supreme Court against the above-mentioned order of the Tribunal. 5. Shri Tayal also sought to argue that, as the ....