ORDER

Per Shri P.K. Desai: Though all the Four appeals arise out of different Orders in original as indicated below, with the common issue involved, all of them have been argued together and are being disposed of by this Common order.

2. Appeal Nos. C/480/95, C/486/95 and C/491/95 are against the Orders-in-original CAO Nos. 53/95,54/95 and 62/95 of the Collector of Customs - II Bombay, whereas Appeal NO. C/1810/95 is against the Order-in-Original No. 36/cus/95 of the Collector - II of Central Excise & Customs at Pune.

3. All the Appellants engaged in manufacture of Power Capacitors, Imported Aluminium Foils containing more than 90% of Aluminium and paid the Customs Duty at the concessional rate vide Notification No. 345/96 dt. 16.6.1986. the foils so imported, which had suffered duty under concessional rate, had to be used in manufacture of Plastic Film Capacitors. On information received, investigations were carried out, which revealed that the foils so imported were issued in manufacture of Mixed Dielectric Capacitors and Bombay Customs also obtained opinion from prominent Institutions namely, The Bhabha Atomic Research Centre, The Indian Institute of Technology and The Electronic R