ORDER

These two appeals arise from the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal in Order No. 304/91-C in E/Appeal No. 3841/90-C dated April 1, 1991 and in Order No. 600/91-C in E/Appeal No. 2031/91-C dated July 19, 1991. The judgment in Order No. 304/91-C in E/Appeal No. 3841/90-C dated April 1, 1991 is followed in Order No. 600/91-C in E/Appeal No. 2031/91-C dated July 19, 1991.

2. The respondent, a manufacturer of sanitaryware, uses plaster of paris as inputs for the final product of sanitaryware. The process involves making of moulds from plaster of paris which are in turn used as inputs for manufacture of sanitaryware. The respondent claimed the benefit of exemption under Notification No. 217/86 (as amended by Notification No. 82/87-CE.)

3. In these cases, though the Excise authorities declined to grant the benefit of exemption, the Customs, Excise and Gold (Control) Appellate Tribunal set aside their orders and held that the exemption would apply to the respondent.

4. Mr. R.P. Bhatt, learned senior counsel appearing for the Revenue, contends that as the moulds of plaster of paris are goods classified under the Central Excise Tariff Act, 1985 they cann