ORDER
V.K. Agrawal, Member (T)
1. The issue involved in this Appeal filed by the Revenue is whether the benefit of Notification No. 207/88 is available to the diamond segment.
2. When the matter was called no one was present on behalf of the Respondents in spite of notice. The notice has been received back undelivered by the postal authorities. We, therefore, heard ld. DR. and perused the Records.
3. The issue involved in the present appeal is no longer res Integra as the Tribunal has decided the same in the case of Winter Misra Diamond Tools Ltd. v. C.C.E., Jaipur -1996 (83) E.L.T. 670 (T) in which it was held that diamond segments are parts of saws and parts of saw blades will be covered under Heading 82.02 by virtue of explanatory notes. The Tribunal extended benefit of Notification No. 207/88 to the Diamond Segments. The appeal against the Tribunal decision filed by the Revenue has been dismissed by the Supreme Court as reported in 1997 (94) E.L.T. A52. Following the ratio of these decision, the Appeal filed by the Revenue is rejected.