ORDER
Archana Wadhwa, Member, (J)
1. After dispensing with the condition of pre-deposit of duty and penalty/ we take up the appeal itself, inasmuch as the disputed issue is covered in favour of the appellants by the earlier decision of the Tribunal upheld by the Supreme Court as also by the Board’s instructions.
2. The dispute involved is classification of Aluminium Foil laminated on both sides with plastic films. Whereas the appellants have claimed classification of the same under Heading 76.07, the Revenue has classified the product under Heading 39.20.
3. Shri S. Sarkar learned Consultant appearing for the appellants submits that the Tribunal in the case of Commissioner of Central Excise v. India Foils Ltd. reported in 2001 (132) E.L.T. 737 (T) – 2000 (39) R.L.T. 304 has held the product to be covered by a Chapter Heading 7607.60. The said decision was followed by another Bench of the Tribunal in the case of Commissioner v. R.T. Packaging Ltd. and vide its Order No. 59/2002-B, dated 12-2-2002, the Revenue’s classification was rejected. Thereafter, the Department filed an appeal before the Hon’ble Supreme Court. Against the said Order of the Tribunal in the case of R.T. Packaging Ltd., the appeal filed by the Revenue was not admitted by the Hon’ble Supreme Court by observing that since the CEGAT has followed the earlier Order in the case of India Foils Ltd. which judgment was accepted by the Revenue, the said appeal was dismissed.
4. On the basis of the above developments, the Board has issued a Circular being the Number 53/69-2003/CX., dated 6-10-2003, clarifying that the judgment of the Supreme Court in the case of R.T. Packaging Ltd. has been accepted by the Board and it has been decided by the Board that classification of Aluminium Foil laminated on both sides with films, would be under Chapter Heading 76.07 instead of Chapter Heading 39.20.
5. In view of the above facts, we set aside the impugned Order and allow all the three appeals with consequential relief to the appellants. Stay Petitions also get disposed of.