1997 (7) TMI 139

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....ecisions)<br>Dated:- 30-7-1997<br>5146 of 1990 - -<br>Central Excise<br>J.S. Verma, CJI and B.N. Kirpal, J. &nbsp; [Order]. - Civil Appeal No. 5146 of 1990 : The question involved for decision i....

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....cation was under Heading No. 55.05 of the Central Excise Tariff. This view of the Tribunal in the present case has been clearly accepted by the revenue and a Circular No. 23/90, dated 1-11-1990 has be....