S.D. Jha, V.P. (J)

1. The question for decision in these appeals is proper classification of the appellants products carbon paper and carbonised adding machine rolls before amendment of Tariff item 17 in 1982 - whether the two products or any of them fell under item 17(2) of Central Excise Tariff as claimed by the Revenue or Tariff item 68 as claimed by the appellants and the allied question is that if the products or any of them be held classifiable under T.I. 17(2), the period for which demands should be raised.

2. It might be stated that after the classification of the products had been decided by the lower authorities under T.I. 17(2) and not T.I.68 as originally approved and claimed by the appellants, leading to Appeal No. 1346/83-C to the Tribunal by the appellants, the demand consequent to this order of classification was quantified against the appellants. As respects this quantification another appeal No. 1284/84-C was filed by the appellants to the Tribunal. This appeal was not originally cause listed but on request of the appellants, to which the respondent had no objection, the two appeals were listed for hearing together along with connected Cross Objection No. 113/8