1. Questions involved in both these matters are whether burnt lime and burnt dolomite were classifiable under Chapter 25 or Chapter 28 during the period prior to 19-3-1990.
1.2 Next question is whether on the decision of classification as aforesaid, the benefit of Notification No. 217/86-C.E. would be available to the appellants herein or not.
1.3 Alternative question regarding the notification is that in case the Notification No. 217/86 is not available whether the benefit of Notification No. 281/86 would be available to the appellants in respect of burnt dolomite or not.
2. It is submitted by the appellants'' ld. Counsel that the question of classification has been decided by this Bench in the matter of SAIL (DSP) and TISCO vide our Order Nos. A-807-810/Cal/97, dated 16-7-1997 that during the period prior to 19-3-1990, the classification of the aforesaid products would be under Chapter 28 of Central Excise Tariff Act, 1985 and not under Chapter 25.
2.2 We further observe that the authorities below have not given any speaking order regarding the availment of benefit of the aforesaid Notifications after deciding the questions of classifications. Now that the question of classification has been decided by the Tribunal as mentioned above, we remand these matters to the original adjudicating authority to decide the questions of availability of Notifications 217/86 and 281/86 on the basis that the aforesaid two products are classifiable under Chapter 28 as held by the Tribunal in its Order No./dated 16-7-1997 (supra). All other pleas regarding time bar etc., if any, will also be open before the original authority. Appeals are thus allowed by remand after we set aside the impugned order.
