ORDER
V.T. Raghavachari, Member (J)
1. Since the two appeals arrise out the same order in appeal (under which two appeals had been disposed of), the appeals were heard together.
2. It is unnecessary to set out the facts in detail since the issue arising for determination in the two appeals stands concluded under earlier decisions including one of the Supreme Court.
3. The issue is whether Head Light Glass Covers for use in motor vehicles are classifiable under Item 23-A(4) or Item 68 of the CET. Under the impugned order, the Collector (Appeals) had classified them under Item 68-CET. The Collector, Central Excise, Kanpur has sought to set aside the said order. This Tribunal in the case of Collector of Central Excise, Kanpur v. Emkay Glass Works (Excise Appeal 1875/83-D) held under order No. 451 to 462 of 1984-D, dated 7-8-1984 that the Head Light Glass Covers are classifiable under Item 68-CET. The appeal against the said decision was dismissed by the Supreme Court in Civil Appeal Nos. 5001 to 5012 of 1984 under order dated 17-4-1985.
4. In view of the above we uphold the impugned order in appeal and dismiss these appeals.