1997 (7) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant M/s. Vee Kay Industries submitted that a Special Bench of five members of Central Excise & Gold (Control) Appellate Tribunal (CEGAT) has considered the same question and taken the view in favour of the assessee that elastic rail clips are classifiable under Item 26AA(ia)/25(8) of the erstwhile Central Excise Tariff and not under Item 68. That decision of the Special Bench of the Tribu....