1998 (10) TMI 462

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..... for the Appellant. Shri K. Kumar, SDR, for the Respondent. [Order per : S. Kalyanam, Member (J)]. Since a common issue arises in all the above appeals, they are taken together and disposed of by a common order. At the outset, Shri N.G. Sogani, the learned Consultant for the Appellants did not dispute the fact that the goods in question namely, silicon diffused chips are classifiable .....

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..... ation of the entire material before us, we are of the view that the ratio of the decisions relied upon by the learned Consultant for the appellants and referred to supra is applicable on all fours to the issue that arises for determination in the present appeals before us. Following the ratio of the aforesaid rulings, we hold that the appellants would be entitled to the benefit of Notification No. .....

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