S. Venkatesan, Sr. Vice-President

1. These are nine appeals arising out of the combined Order-in Appeal No. S/49-1523/ 77R dated 10-1-1978 passed by the Appellate Collector of Customs, Bombay, on 10 appeals (one being a duplicate appeal) filed to him. The appellants had originally filed a single revision application to the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it was an appeal presented before the Tribunal. They have subsequently filed eight supplementary appeals having regard to the practice of the Tribunal to require separate appeals to it in respect of each of the appeals covered by a combined Order-in-Appeal.

2. The issue in all these appeals is the same, that is, regarding the classification of several consignments of goods imported by the appellants and described in the Order-in-Appeal as "Beater addition asbestos jointing". These were classified by the Customs authorities under Heading No. 68.01/16 of the Customs Tariff Schedule, at 100% basic duty plus 20% auxiliary duty; and also charged to countervailing duty under Item 22F of the Central Excise Tariff Schedule at 15%. The appel