S. Kalyanam, Member (J)

1. Stay application. Since we propose to remand the appeal on a short point of law, we grant waiver of pre-deposit of duty and penalty pending disposal of the appeal today.

2. Appeal. - This appeal is directed against the order of the Addl. Collector of Central Excise, Bangalore, dated 244-1992. Shri G. Sampath, the learned Counsel for the appellant submitted that the appellants manufacturing aluminium castings intended for housing and covering sought to classify the same under Heading 7601 and claimed the benefit of Notification 180/88, dated 30-5-1988. He further contended that the duty in the present appeal is for the period 1987-88 to 1990-91 and for the said period the total value of the clearances of the appellant was Rs. 1,30,238, Rs. 1.58 lakhs and Rs. 1.10 lakhs respectively and the appellants would be entitled to the benefit of Notification 175/86, dated 1-3-1986. However, the adjudicating authority has denied the benefit of this notification to the appellants on the ground that the appellants have affixed the brand name of NGEF on the coverings. The learned Counsel further submitted that in an identical issue in regard to classification of bran