1999 (6) TMI 41

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.... V.K. Agrawal, Member (T) and C.N.B. Nair, Member (T)   [Order per : A.C.C. Unni, Member (J)]. - These are appeals which were referred to the Larger Bench of this Tribunal for deciding the issue of the correct classification of Hydraulic Press Plates (Imported). The question had arisen whether they were classifiable as `moulds', as contended by the assessees, and fell under Tariff Headi....

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.... up for hearing before the Larger Bench on 15-9-1997, on the basis of submissions made before it that the same issue was before the Supreme Court in the appeal filed by the Revenue against the Tribunal order in the case of M/s. Bakelite Hylam Ltd. v. C.C., Bombay (supra), it was decided to adjourn the matter. 3. The Hon'ble Supreme Court has since delivered its judgment in the matter of Collect....

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....s settled in favour of the assessee appellants inasmuch as the Hon'ble Supreme Court had upheld the majority opinion of the Tribunal in M/s. Bakelite Hylam Ltd. (supra) case and held that Flat rectangular pieces of martensitic steel used in forming or shaping or pressing plastic laminates or laminated sheets would be classifiable as 'moulds' under Heading 84.60 of Customs Tariff Act, 1975, as clai....