Order

These Appeals can be disposed of by this common order.

2. In Civil Appeal Nos. 1535-1540 of 2000, there are two Appel­lants viz. (i) M/s. Primella Sanitary Products Pvt. Ltd. and (ii) M/s. Christine Hodein (I) Pvt. Ltd. In Civil Appeal No. 3758 of 2001 there is only one Appellant namely, M/s. Primella Sanitary Products Pvt. Ltd.

3. Briefly stated the facts are as follows:-

These Appellants manufacture sanitary towels. For a number of years they were filing classification list classifying their products under Tariff Item No. 56.01. The classification lists had been approved by the Department. In 1991 these two parties filed classification lists again classifying their products under Tariff Item No. 56.01. These classification lists were also approved. However, the Collector of Customs by his order dated 24th January, 1992 directed filing of an Appeal against the approval of the classification list. Thus, the Department filed an Appeal to the Collector (Appeals). The Collector (Appeals) by his order dated 22nd April, 1993 held that the products are classifiable under Tariff Item No. 48.18.

4. Even before the Collector had passed his order, show cause notices has been issued to b