ORDER
S.S. Sekhon, Member (T).
1. The issue of classification of the disputed entity in this case i.e. “Cabinet of domestic flour mill without electric motor & domestic flour mill with electric motor (Ghar Ghanti) is settled, by the S.C. in appellants own case [1995 (76) E.L.T. A23 (S.C.)] confirming the classification under 8509 of the Central Excise Tariff Act, 1985. Therefore appeal is taken up for final disposal after hearing the DR and considering the material on record since the appellants are absent in spite of notice.
2. The appellants want the benefit of Boards Classification Circular No. 82/82/94-CX, dated 5-12-1994 stipulating the classification of the entity under 84.37. The present order impugned before us is dated 10-6-1999 and on a perusal of the same it is found that the Commissioner (Appeals) has discussed the contentions of the assessee as regards application of Board’s Circular in this case. Since the decision of the Apex Court upholding the classification under 85.09 is subsequent to the Board’s Circular, the Board’s Circular is not found to be applicable is the finding arrived. We find no infirmity in the CCE (Appeals) decision in not being bound by Board’s Circulars after pursuing & having read the provision of Section 37B of the Central Excise Act, 1944 to us. The order of classification, based on Supreme Court’s decision is to be upheld & this appeal dismissed.
3. Ordered accordingly.