Per S.L. Peeran :

In both these appeals, common question of law and facts are involved, hence they are taken up together for disposal as per law.

2. Appeal No. E/2148/94-C arises from order-in-appeal dt. 22.9.1994 passed by the Collector of Central Excise (Appeals), New Delhi. By this order, he has confirmed the order of the Assistant Collector of Central Excise, Alwar, who has confirmed the classification of product "Milk Care Designer Feeder" in various sizes under sub heading 3924.90 of Central Excise Tariff Act, 1985. However, he has granted the benefit of Notification No. 14/92-CE dt. 1.3.92 as amended, subject to the condition that inputs used in the product should be duty paid. As a consequence, he finalized the classification list with effect from 22.10.93 bearing Div. S. No. 87/93 as the same was previously approved provisionally under Rule 9B of Central Excise Rules, 1944. The issue before the authorities in these appeals was as to whether putting together different articles of feeding bottles in a single pack amounted to the process of manufacture, as per the definition of the term manufacture given in section 2(f) of Central Excises & Salt Act, 1944 and as to whethe