Per S.S. Kang :

Appellants have filed this Appeal against order in appeal passed by the Collector (Appeals).

2. Heard both sides.

3. Brief facts of the case are that the Appellants are engaged in the manufacture of articles of unhardened Vulcanised Rubber and claimed classification under Chapter heading 40 of the C.E.T.A. The classification was approved. The Revenue Appealed before the Collector of Customs and Excise and vide the impugned order the Collector of Customs and Excise (Appeals) accepted the contention of the Revenue and held that the goods manufactured by the Appellants are classifiable under heading 86.07 of the Central Excise Tariff Act. Aggrieved by this order the Appellants filed this appeal. The contention of the appellants is that before the Collector (Appeals) the Appellants pleaded that in the case of M/s. Avadh Rubber the same goods were held to be classifiable under Chapter Heading 4016.19 of the C.E.T.A. But their contention was rejected on the ground that the Revenue had filed appeal before C.E.G.A.T. against the decision in the case of M/s. Avadh Rubber. The Ld. Counsel appearing on behalf of the Appellants also submitted that the Tribunal in the case of