Judgment

SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THE appellant-assessee is common in these appeals which relate to the same period, namely, 1986 to 1988, but arise out of orders of different Customs, Excise and Gold (Control) Appellate Tribunals (for short, the tribunal) and pertain to the jurisdiction of different original authorities. Civil appeal no. 6621 of 1995 is from the common order of the tribunal bench at New Delhi, in final order nos. 76-77/94-C and miscellaneous order no. 44/94-C dated February 28, 1994. That order was followed by the tribunal bench at Bombay in final order no. E/616/98-C in appeal no. 792/94-C dated August 21, 1998, from which civil appeal no. 498 of 1999 arises.

( 2 ) THE common question that arises in these appeals is: whether parts of cigarette packets - slides and slits are excisable goods within the meaning of the central Excise Tariff Act, 1985.

( 3 ) THE facts, which led to the filing of civil appeal no. 6621 of 1995, may be noticed here.

( 4 ) THE appellant filed classification list showing slides under heading 4818. 19 at nil duty. By notice dated 3rd April, 1986, the superintendent of central excise required the appellant to show cause as to why sl