In doing so, the Tribunal has, inter alia, relied upon the Tariff Advice issued on 27th November, 1980, by the Central Board of Excise and Customs which states, the Board is of the opinion that monomer castings produced directly from caprolactum are number classifiable as articles of plastics under Item 15A 2 of Central Excise Tariff and the same are properly classifiable under Item 68 of Central Excise Tariff.The Revenue is in appeal against the order of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi.
