Jyoti Balasundaram, Member (J)

1. All the above four appeals involve common issues and are hence heard together and disposed of by this common order.

2. The classification of anti-creep bearing plates manufactured by the appellants according to the specifications and design supplied by the Research, Design and Specification Organisation of the Ministry of Railways, Govt. of India as 'railway track construction material' arises for determination in Appeal Nos. E/2788/88, E/1516/91 and E/2846/91. According to the Department these bearing plates fall for classification under Heading 7302.90 of the Central Excise Tariff Act, 1985 as "other material specialised for jointing or fixing of rails" while the appellants contend that the product is to be classified under Heading 7307.10 as castings of iron and eligible to the benefit of Notification 208/83. The classification of Brake Blocks manufactured according to specifications and designs supplied by the Min. of Railways and supplied to the Indian Railways is the issue for decision in E/1517/91-according to the appellants the classification should be under Heading 73.07 while the Department has classified them under Heading 86.07 as "p