1997 (7) TMI 121

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....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 Tribunal is Sikka Heat Treatment Centre v.....