JUDGMENT

S.B. Majmudar, J.-This group of appeals arising from diverse orders passed by Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT ) can be conveniently classified into three categories of cases. Category (1) consists of Civil Appeals Nos. 3105 (NM) of 1988; 1768 (NM) of 1990; 3284-85 (NM) of 1990; 5929 (NM) of 1990; and 6263 (NM) of 1995 filed on behalf of Revenue by the Collectors of Central Excise, concerned, wherein it is contended that preparations from silicone as manufactured by the respondent-manufacturers at the relevant time were covered by Central Excise Tariff Item 15A(1) and not by Tariff Item 15AA as contended by the respondent-manufacturers and as upheld by the Tribunal. Category (2) consists of Civil Appeals Nos. 1942-53 of 1988; 2162-70 (NM) of 1988; and 3657-72 (NM) of 1990 moved by M/s. Hico Products Ltd. being aggrieved by the diverse orders of the Tribunal which has taken the view that silicone oil manufactured by them and/or imported by them, as the case may be, was liable to be brought to tax under Central Excise Tariff Item 15A(1) as applicable at the relevant time of manufacture or import, as the case may be, and no