JUDGMENT

BHARUCHA, J.-

These appeals impugn the order dated 14-9-1989, passed by the Customs, Excise and Gold (Control) Appellate Tribunal dismissing the appeals filed before it by the two appellants. Each of the two appellants manufactures PVC impregnated cotton conveyor belting and PVC impregnated flame resistant colliery conveyor belting. The appellants contended before the Tribunal that their products were classifiable under Tariff Entry 3922.90, whereas it was the case of the Excise authorities that they were classifiable under Tariff Entries 3920.11 or 3920.12, depending upon whether they were rigid or flexible strips. The Tribunal upheld the contentions of the Excise authorities basing itself, in the main, upon the dictionary meaning of strip and upon the judgment of this Court in Geep Flashlight Industries Ltd. v. Union of India (1985)22 ELT 3 (SC).

2. We are concerned in these appeals for the period December 1986 to June 1987.

3. With effect from 28-2-198.6 and up to 9-2-1987, Tariff Heading 39.20 (so far as is relevant) read thus :

"39.20

Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or matallised or laminated, supported or similaral