G. Sankaran, Vice President (T)

1. These appeals arise out of, and are directed against, the common order-in-appeal dated 20-10-1981 passed by the Appellate Collector of Central Excise, Bombay disposing of four appeals filed before him. Initially, M/s. Kiran Spinning Mills (the appellants) had filed a single revision application before the Central Government against the said order and this was received in this Tribunal on transfer under Section 35-P of the Central Excises and Salt Act, 1944, (the "Act" for short), for disposal as if it were an appeal filed before the Tribunal. Later on, in accordance with the practice and procedure of this Tribunal, the appellants filed three supplementary appeals since there were four causes of action.

2. The appeals involve common issues of classification and are, therefore, disposed of by this common order. The distinctive features of the individual appeals will be dealt with at the appropriate stage(s).

3. The facts of the cases are that the appellants are engaged in the manufacture of different varieties of yarn by spinning of different fibres as well as by doubling/twisting of duty-paid spun yarn with rayon filament yarn. In the present mat