S. Venkatesan, Sr. Vice-President

1. Messrs. Miles India Ltd., have filed four Revision Applications (hereinafter referred to as "appeals"), which under Section 131B of the Customs Act, 1962, are to be dealt with as if they were appeals before the Tribunal. These appeals involve a common issue and were listed together, It was then observed that some of the orders-in-appeal of the Appellate Collector covered more than one order-in original. The details are set out in Annexure to this Order. Accordingly, the appellants were advised to file supplementary appeals to the Tribunal. No such appeals have up to now been received in the Registry. This combined Order may therefore be taken as covering only four separate orders-in-appeal, arising out of four orders-in-original, whose particulars are given below :-

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2. These appeals relate to the classification under the Customs Tariff Schedule of what the appellants have called "medical reagents". For the sake of clarity, and without pre-judging the issue, it may be mentioned that the imported goods were made of filter paper which had been impregnated with various chemicals. As imported, they were in the form of sheets. These shee