S.L. Peeran, Member (J)

1. In this appeal, the appellants are challenging the correctness and validity of the order-in-appeal dated 6-11-1986 by which the Collector of Central Excise (Appeals), Madras has rejected the appeal of the assessee seeking classification of their product 'Possolime' under TI 68 of First Schedule of Central Excises and Salt Act, 1944 and confirmed the classification of the product under TI 23(1) instead of TI 23(2) of the First Schedule of Central Excises and Salt Act, 1944 done by the Assistant Collector of Central Excise, Guntur vide his order-in-original dated 6-5-1986. The Revenue is also aggrieved by the said order-in-appeal and have filed cross-appeal seeking classification of the product under TI 23(1) of the First Schedule of Central Excises and Salt Act, 1944.

2. The appellants contend that they are a SSI unit set up for manufacture of lime and pozzolana mixture and commenced production on 23-7-1982 and since then, they have been selling the said mixture in the market under the trade name 'Pozzolime'. They contend that they manufacture the said product in accordance with ISI specification for lime pozzolana mixture (IS 4098 - 1983). They contend