2004 (2) TMI 418

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..... he Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeals involved common isues and are hence heard together and disposed by this common order. The issue in dispute relates to : (a) The excisability of Crayplas Compound manufactured by the appellants herein. (b) The correct classification of the above mentioned product. 3. Although the appellant .....

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..... unal s order in their own case reported in [2003 (155) E.L.T. 138 (Tri. - Mumbai)] wherein the Tribunal has held that Crayplas shapeless plastic crayon are having essential characteristic of finished crayon and only require to be given the shape of crayons, and are more akin to crayons under sub-heading 9609.00 than to pigments and preparations based thereon falling under sub-heading 3204.19. 4. .....

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