ORDER
V.K. Ashtana, Member (T)
1. In this revenue appeal the short question involved is the classification of buffer plungers and buffer casings supplied, to Indian Railways. By Order-in-Appeal No. 79/89 (T), dated 12-12-1989 the classification under Heading 86.07 made by the lower authority was set aside and the manufacturer’s claim for classification under 7325.90 was allowed.
2. When called none appeared for the respondents. However, they have sent a letter dated 6-3-1999 requesting to decide the case on merits.
3. Heard Shri Victor Thyagaraj, learned SDR who submits that the matter is no longer res integra and has been decided in the case of Trichy Steel Rolling Mills (Respondent’s own case) reported in 1997 (94) E.L.T. 158 (Tri.), wherein, it was held that the said items would be classifiable under Heading 86.07 of the CETA, 1985.
4. We have carefully considered the rival submissions and records of the case. We find that in view of the fact that this issue is already covered by the decision in the respondent’s own case supra, respectfully applying the ratio thereof to the very same products involved in this case, we find that the same shall be classifiable under Heading 86.07 of the Central Excise Tariff.
5. Therefore, the Order-in-Appeal impugned is set aside and the appeal succeeds accordingly.