ORDER

1. These appeals are against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, dated 18 - 7 - 1995.

2. The question before the Court was whether the appellants were entitled to the benefit of Notification No. 135/89 dated 12 - 5 - 1989. The said notification exempts goods falling under Sub - Heading 4823.90 of the Schedule to the Central Excise Tariff Act, 1985. The whole dispute has proceeded on the footing that the goods fall under Tariff Entry 4823.90.

3. This Court has, in CCE v. Bakelite Hylam Ltd.1 held that these goods fall under Tariff Entries 3920.31/3920.37 and not under Tariff Entry 4818.90/4823.90. As it is now settled by this Court that these goods do not fall under Tariff Entry 4823.90, it is clear that the benefit of the said notification would not be available to the appellants.

4. Under these circumstances, the appeals stand dismissed. There will be no order as to costs.