ORDER
G.A. Brahma Deva, Member (J)
1. These are four appeals filed by the Revenue involving common issue, and therefore, they were taken together for hearing and are being disposed of by this common order.
2. The dispute in respect of classification of ‘ready to fry snack foods’ called “Fryums”. It was brought to our notice that the very issue has already been considered by the Tribunal in the very party’s case as per Order No. E/369/92-D dated 31.8.1992 T.T.K. Pharma v. CCE holding that Fry Snack Foods called ‘Fryums’ if put up in unit containers and ordinarily intended for sale classifiable under sub-heading 2107.91 of Central Excise Tariff Act,1985 and entitled to exemption as ‘Namkeens’ under Notification No. 12/90-CE. dated 20.3.1990.
3. Since the issue involved herein has already been considered and concluded by the Tribunal in the above stated decision, following the ratio of the same, the impugned item is classifiable under sub-heading 2107.91. Thus these appeals are disposed of in the above terms.