1999 (9) TMI 253

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..... vide letter dated 1st September, 1999 have requested to decide their appeal on merits. 2. The appellants filed this appeal against Order-in-Appeal dated 4-5-1992 passed by the Collector of Central Excise (Appeals). In the impugned order the Collector (Appeals) held that moulding dyes manufactured by the appellants are classifiable under Heading 84.80 of the Central Excise Tariff. 2. Heard .....

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..... 80.00. 3. The contention of the Revenue is that moulding dyes in question are used as parts and accessories of machine tools working for ceramic products and as per H.S.N. explanatory notes moulds for ceramic pastes are covered by the sub-heading 84.80. 4. We find that Tariff Heading 8466 covers parts and accessories suitable for use solely or principally with the machines or Heading 84.65 in .....

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