K.L. Rekhi, Member

1. By his consolidated order-in-appeal impugned in Appeal No. C-160/78-B2, the Appellate Collector had disposed of 12 appeals of the appellants. The appellants had filed only one revision application against it before the Central Government as per the practice then in force. However, on the learned representative of the department pointing out the need to file 11 supplementary appeals and our direction to the appellants to do so, the appellants have since done the needful. We have condoned the delay in filing the supplementary appeals. Appeal No. C-833/78-B2 appears to be a duplicate of Appeal No. C-160/78-B2. However, Appeal No. C-265/80-B2 is a separate one and arises out of a different order-in-appeal.

2. The 14 appeals now under consideration involve a common point at issue and relate to the same appellants. They are, therefore, being disposed of by this common order.

3. The appellants imported Tungsten Filament Wire, as per the description given in the import invoices and the bills of entry in 13 out of 14 cases. Tungsten Filament Wire is that hair-thin wire which glows inside the incandescent bulb and provides light when the electric current is switched o