1. This case involves classification of Mother Rollers imported by the appellants for manufacture of screens. They were originally assessed by the Department under heading 84.40 of the Customs Tariff Act, 1975. The classification to 73.33/40 CTA. The appellant's case was that the goods were correctly classifiable under heading 84.60 CTA. The Appellate Collector however, changed the classification to heading 84.59(1) but later issued a separate letter to the appellants saying that he had done so by mistake and that the appellants may file a revision application against his order. Before us, the appellants prayer was that the goods be classified under heading 84.60 as per their original stand or under heading 84.59(2) as advised by the Appellate Collector later in his letter to them. They added that the Department had since issued a Tariff Advice classifying the goods under heading 84.60 and all current imports of Mother Rollers were being assessed under this heading only. The Department's Representative stated that the goods were electro forming moulds for the manufacture of screens and were correctly classifiable under heading 84.60. On careful consideration of the matter, we agree with the common stand of both the sides that the goods correctly fall under heading 84.60, CTA. We allow the appeal accordingly with consequential relief to the appellants.