1. The captioned appeal was initially filed as a Revision Application before the Central Government which, under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.
2. The dispute in the present matter is regarding the correct classification of a consignment of Cut and Calendered Steel Fabric for the purpose of levy of Customs duty under the First Schedule to the Customs Tariff Act, 1975. The lower authorities classified the goods under heading No. 40.05/16 of the said Schedule. The appellants' claim was that the goods were in the nature of a reinforcing steel fabric and that, therefore, the correct classification was under, heading No.73.27/28 which was specific for rein- forcing fabric made of iron or steel.
3. Despite a registered notice of hearing, the appellants were not represented in the Court when the appeal was called on for hearing.
However, they have sent a letter dated 8-10-1984 to say that since the issue was covered by an earlier decision, no hearing was necessary.
4. Shri Sunder Rajan brought to our notice Order No. 353/84-C, dated 8-6-1984 in Appeal No. CD(SB)(T) A. 844/81 filed by the very same appellants and involving an identical issue. In that order the Tribunal had discussed the matter at length and came to the conclusion that the goods were appropriately classifiable under heading No. 73.27/28 of the Customs Tariff Schedule. Shri Sunder Rajan stated that this case would be covered by that decision although he would reiterate all the contentions put forth by the Departmental Representative in the earlier matter.
5. Following our earlier decision, we direct that the goods herein shall be reclassified under heading No. 73.27/28 of the Customs Tariff Schedule. The appeal is allowed with consequential relief to the appellants which shall be granted within 3 months from the date of communication of this order.