V. Rajamanickam, Member (T)

1. Out of above 164 Appeals, 10 Appeals from S.No. 154 to 163 have been filed by the Department and the issues involved in respect of 106 Appeals pertain to the period from 01-08-1983 to 29-02-1988 and the remaining 56 Appeals pertain to the period from 01-03-l988 onwards. On an identical issue, M/s. Ajanta Steel Corporation have filed an Appeal in E/Appeal No. 2784/89-B1 and the Department has also filed an Appeal against the Order of the C.C.E.(Appeals) in E/Appeal No. 2792/89-B1. All the Appeals pertain to the orders passed by the Collector of Central Excise (Appeals) in respect of classification of the products of Iron and Steel as per the Tariff prevailing during the relevant periods. The issues involved in all the appeals being common are taken up for issue of a consolidated common order.

2. During the period from 01-08-1983 to 27-02-1986, the Tariff Item 25 covered Iron and Steel, and products thereof, definitions of the various products among others, viz. Hoops, Strips, Flats and Bars were incorporated.

For the period from 01-08-1983 to 27-02-1986, under the revised Central Excise Tariff Act, 1985, Chapter 72 was introduced, and the definitions