ORDER
V.K. Ashtana, Member (T)
1. Since the issue involved in these appeals is identical, they are taken-up together by this single order.
2. Briefly, the issue concerns the classification of Iron Cast articles. While the Revenue seeks to classify them either under Chapter 84 or Chapter 85 depending on their final end-use, appellants submitted that since the goods had not been worked upon after the casting beyond the stage of proof machining, therefore they are rightly classifiable under Chapter sub-heading 7325.10 and therefore, would attract benefit of Notification No. 275/88 as also in some cases Notification No. 90/88.
3. Heard Shri Rajesh Chandra Kumar, learned Advocate for appellants who submits that the matter is no longer res integra as the decision of Tribunal’s Final Order Nos. 775 and 776/99, dated 13-4-1999 in appellants’ own case for the same products, for an earlier period, is in their favour. He submits that in the case of appeal of M/s. Southern Founders, the original authority vide Order-in-Original No. 57/95, dated 24-2-1995 had followed the ratio of the Order-in-Appeal No. 61/90, passed by that Commissioner (Appeals). This Order-in-Appeal No. 61/90, dated 6-7-1990 was considered in this final order of the Tribunal noted above.
4. Heard learned DR Shri S. Kannan, who reiterates.
5. We have carefully considered the rival submissions and records of the case. We find that the issue has been considered time and again by the Tribunal in the light of the decision of the Tribunal regarding classification of unmachined iron castings in the case of Shivaji Works Ltd. as in 1994 (69) E.L.T.674. Based on the said earlier decision of the Tribunal, vide final orders noted aboves, the appeals of two appellants namely M/s. Venus Metal Works and Southern Founders had been allowed therein. Since the issue in these set of appeals before us is exactly identical, namely classification of unmachined iron castings which have not been worked upon beyond the stage of proof machine, therefore, following the said well laid down law in this respect, we set aside the orders-in-appeal as well as the order-in-original in respect of E/SB/1253/90 and allow the appeals with consequential relief as per law.