ORDER The learned Additional Solicitor General states that these matters relate to classification of "bars", "flats", "hop", "strips" manufactured by the respondents. They are covered by the judgment of this Court in CCE v. Tigrania Metal and Steel Industries [(1997) tO SCC 380 : (1996) 88 ELT 642] wherein it has been held that they faTi under Tariff Item 26-AA, sub-item (i-a) of the erstwhile Central Excise Tariff. The appeals are, therefore, dismissed with no order as to costs.