ORDER
G.A. Brahma Deva, Member (J)
1. These are two appeals. Since the issue involved herein is common in both these appeals, they are taken up together and are being disposed of by this common order.
2. Heard both sides.
3. The point to be considered in these cases is whether steel cycle balls are classifiable under Chapter heading 87.14 as claimed by the party or under 84.82 as per the department.
4. It was brought to our notice that in the very party’s case, the Tribunal has taken a view that the items are classifiable under 87.14 and exempted under Notification No. 162/86-C.E., dated 1-3-1986 following the earlier decision in the case of National Engineering India Ltd., reported in 1994 (72) E.L.T. 588. It was also brought to our notice that the department has filed an appeal against the order of the Tribunal in the case of National Engineering India Ltd., and the view taken by the Tribunal was affirmed by the Apex Court and dismissed the appeal filed by the Revenue as reported under Courtroom Highlight at A-193 in E.L.T. Volume 88.
5. Since the issue involved herein has already been considered and concluded by the Apex Court, we accept the contentions of the party and, accordingly item in question is classified under 87.14. The appellants are entitled to benefit under Notification No. 162/86-C.E., dated 1-3-1986. In the result, these two appeals are allowed.