ORDER

In these appeals, the short question that arises for consideration is: whether plastic body, a part of Electro Mosquito Repellant, and Fragrant Mat are chargeable to excise duty under Clause 5(f) of Notification 160/86-CE dated March 1, 1986 and Sub-Heading 3307.49, respectively, of the Central Excise Tariff Act, 1985.

2. Show cause notices were issued to the appellants under Section 11-A of the Central Excise Act, 1944 (for short, the Excise Act ] by the Superintendent, Central Excise Range II, Pithampur, raising demand of excise duty on plastic body of Electro Mosquito Repellant (for-short, E.M.R. ) [which falls within Domestic electrical appliances] classifiable under Sub-Heading 85.16 of the Central Excise Tariff Act, 1985 (for short, the Tariff Act ) and on Fragrant Mat. The respondents in Civil Appeal Nos.182 of 1995 and 108 of 1995 filed writ petitions, under Article 226 of the Constitution, before the High Court of Madhya Pradesh challenging the validity of the show cause notices. However, the respondent in Civil Appeal No.1649 of 1996 filed reply before the concerned authorities. The Collector of Customs and Central Excise, Indore, confirmed the demand w