JUDGMENT

S. P. BHARUCHA, J. - In Civil Appeals Nos. 1127-28 of 1986

1. The appellants manufacture polystyrene. It is of a natural colour. Some of this natural coloured polystyrene is given different colours by the appellants.

2. The appellants were issued show-cause notices by the Assistant Collector of Central Excise which stated that both natural colour polystyrene and the corresponding coloured grain had been classified under Tariff Item 15-A (1) (ii). The show-cause notice added that it is evident that coloured polystyrene compounds which were modified forms of polystyrene are outside the scope of the Tariff Item 15-A (1) (ii). It is now proposed to classify them under the residuary TI 68 after 17-6-1977 under Rule 173-B of the Central Excise Rules, 1944 and demand duty at the appropriate rate under the said Tariff Item 68 for the period from 11-8-1980 to 31 - 12-1980 under Rule 9 of the Central Excise Rules, 1944 read with Section li-A of the Central Excises and Salt Act, 1944. a

3. The demand was contested until the stage of the Tribunal. It was noted in the judgment and order of the Tribunal, which is under appeal, that the appellants had filed voluminous documents to substa