S.L. Peeran, Member (J)

1. This is Revenue's Appeal by which they have sought for setting aside the impugned Order-in-Appeal No. 344-DLH/86 dated 7-2-1985 passed by the Collector of Central Excise (A) New Delhi.

2. The question that arises for consideration in this Appeal is as to whether 'Green Pack' prepared by the respondents which constitutes 'Cable jointing kits (Mould type and cast type)' would merit classification under TI 15A(1) or TI 68 and as to whether the product is entitled for exemption under Notification No. 182/82, dated 11-5-1982. The main basis on which the Revenue seeks to classify this product Green pack under TI 15A(1) of the Schedule to the Central Excises Salt Act, 1944 the report of the Chemical Examiner who, after analysing the sample, has reported that the sample contained 16.5% synthetic resin mixed with organic fillers. It is contended by the Revenue that the product remains a resin meriting classification under TI 15A(1) of the Excise Tariff Schedule. They have relied upon the literature of the respondents in which the product is described as resin made of epoxy based synthetic resin. The Revenue have contended that the paste in green pack cannot b