1997 (4) TMI 166

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..... Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Laulas Pvt. Ltd., Faridabad, the matter relates to the classification of the elastic rail clips and two way keys - the railway track material. The period involved is before the introduction of the new Central Excise Tariff on 1-3-1986. The appellants had claimed classification of both these products under the then Item No. 25(1 .....

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..... . Pvt. Ltd. v. Union of India - 1986 (23) E.L.T. 318 (Delhi), had held that the railway track material, namely, tie bars, cotters, two way keys and steel loose jaws were not classifiable under Item No. 68. According to the High Court, they were classifiable under Item No. 26AA of the Tariff. In those proceedings, the matter related to the period prior to 1-8-1983 when the relevant tariff entry was .....

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..... 1 lakh was imposed on the appellants. In terms of the High Court s stay order, they have already made a pre-deposit of Rs. 6 lakh. He prayed that consequential relief be given to the appellants. 7. As discussed above, the correct classification of the elastic rail clips and two way keys was under Item No. 25(8) of the erstwhile Central Excise Tariff and not under Item No. 68 as held by the adju .....

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