ORDER C.A. No. 342/2002:
We have heard learned Counsel for the appellant-Revenue. This is essentially a matter of classification. The Tribunal is the best judge of classification, especially so when the decision is a decision of five Members of that bench, based upon all available material including earlier circulars of the Board and the HSN classification. The civil appeal is dismissed.
2. C.A. Nos. 9175/95,4215/1997,4192-96/2000 & 2872/2001:
Having regard to the fact that we have dismissed the appeal against the decision of the Tribunal in the case of Commissioner of Central Excise v. Luminuous Electronic (P) ltd. (Civil Appeal No. 342/2002), which decision we approve, these appeals must be allowed.
3. Order accordingly.
4. All available refunds shall be made within a period of eight weeks.