G. Sankaran, Sr. Vice-President

1. The dispute in the present appeals turns, in the main, on the classification, under the First Schedule (hereinafter referred to as "the CEP") to the Central Excises and Salt Act, 1944 (hereinafter referred to as "the Act"), of air brake hose assemblies manufactured by Sundaram Clayton Ltd. and Hydraulic brake hose assemblies manufactured by Brakes India Ltd. This central issue is common to all these appeals. Another common feature is that the disputes pertain to the period after the changes brought about, with effect from 1-3-1979, by the Finance Bill, 1979, in Item No. 34A, CET. Prior to 1-3-1979, the Item read :

"Parts and accessories, not elsewhere specified, of motor vehicles and tractors, including trailers." (There were two "Explanations" to the item which, not being relevant for the present disputes, have not been reproduced)

With the changes brought about with effect from 1-3-1979, Item No. 34 A read :

"Parts and accessories of motor vehicles' and tractors, including trailers, the following, namely:-" (15 articles are specified in the item but air-brake and hydraulic brake hose assemblies do not figure therein. There are also two "Expla