JUDGMENT

SEN, J :- The appellants manufacture and sell what they call as THROW - Away INSERTS (hereinafter referred to as the Inserts). During the period up to 17-6-77, these Inserts were classified under T.I. No. 68. In view of the amendment in T.I. No. 51A, these Inserts were classified under that Tariff Item Number from 18-6-77. Until 28-2-79, the appellants paid duty accordingly. On 1-3-79, they filed a revised classification list in which inserts were listed at Serial Nos. 1716 to 1741. Since the Department intended to make certain inquiries likely to take sometime, classification of the inserts was provisionally approved under Item No. 51 A (iii). On 25-2-80, the Assistant Collector, Central Excise, issued a Show Cause Notice asking the appellants as to why the classification in respect of the inserts approved earlier provisionally under T.I. No. 51A (iii) should not be changed to T.I. No. 62. A similar Show Cause Notice was issued in respect of the Classification List No. 5 effective from 20-6-79, No. 6 effective from 2-7-79, No.7 effective from 6-7-79, No.8 effective from 12-7-79 and No. 14 effective from 28-11-79, in so far as these pertained to the Inserts. Under an order