G. Sankaran, Senior Vice-President

1. This appeal is directed against Order-in-Appeal No. M-1632/BD-735/86 dated 30-1-1987, passed by the Collector of Central Excise (Appeals), Bombay, whereby he set aside the Order-in-Original dated 31-10-1985, passed by the Asstt. Collector of Central Excise, Baroda, and upheld the respondents' claim for classification of their product "Heavy Normal Paraffins" ("HNPs" for short) under Item 7 of the First Schedule to the Central Excises & Salt Act, 1944 ("CET" for short) and not under Item 68 of the Schedule, as ordered by the Assistant Collector. The Collector (Appeals) further directed consequential relief to the respondents.

2. We have heard Shri A.S. Sundar Rajan, JDR, for the appellant-Collector and Shri N.V. Raghavan Iyer, for the respondents.

3. M/s. Indian Petrochemicals Corporation Ltd. (the respondents) filed a classification list on 20-3-1982 for their products including Heavy Normal Paraffins (HNPs). This classification list was filed pursuant to the changes made in the tariff nomenclature by the amendments brought about by the Finance Bill of 1982. On the basis of the respondents' declaration that HNPs were derived from refining of