ORDER :

1. This appeal arises out of the final order No.A/1653/14/CSTB/C-I dated 29.10.2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Appeal No.C/192/12-MUM.

2. We have heard the learned counsels for the parties.

3. The issue before the learned Tribunal was with regard to classification of Imaging Plates, IP Cassettes and FCR Capsula.

4. There was an order dated 20.02.2013 of the same Tribunal in the case of 'M/s. Jindal Photo India Pvt. Ltd. vs. Commissioner of Customs (Import), Nahva Sheva' [Order No. 12/1237/13/CSTB/C-I in Appeal No.C/415/12-Mum] holding that Imaging Plates and IP Cassettes to be classifiable under Chapter 90 CTH 90189099 and, therefore, entitled to the benefit of notification No.21/2002 dated 01.03.2002. The classification of FCR Capsula was also decided in Jindal Photo India Pvt. Ltd. (supra) in a manner adverse to the assessee. No issue on the said classification was raised by the assessee in the present case wherein the issue of classification of Imaging Plates, IP Cassettes was alone contested.

5. In the impugned order, the learned Tribunal did not accept the decision of the coordinate Bench in Jindal Photo Indi