ORDER
Jyoti Balasundaram, Vice-President
1. The issue in dispute in the above appeal namely classification of insulating varnish, based on polyester manufactured by the appellants herein, whether under CET sub-heading 3208.40 as claimed by the assessees or under CET sub-heading 3208.10 as held by the Commissioner in the impugned order, is no longer res integra as it stands settled in favour of the appellants by the Tribunal’s order in Saral Rasayan Pvt. Ltd. v. CCE, Vadodara – 2001 (134) E.L.T. 683 (T) = 2001 (99) ECR 53 (Tribunal) wherein the claim for classification under CET sub-heading 3208.40 has been accepted, following the ratio of above order, we set aside the impugned order of classification and confirmation of duty of Rs. 5,88,72,124.34 and allow the appeal.