JUDGMENT : 1. The learned Counsel for the appellant submits that this matter relates to classification of carbon paper. The Customs, Excise and Gold (Control) Appellate Tribunal by the impugned judgment has held that it falls under Tariff Item No. 68 and the case of the appellant is that it is classifiable under Item 17(2). The matter now stands covered by the Judgment of this Court in Collector of Central Excise v. Krishna Carbon Paper Co., - (1989) 1 SCC 150 wherein this Court has laid down that carbon paper is classifiable under Tariff Item No. 17(2). For the reasons given in the said judgment, the appeal is allowed, the impugned judgment of the Tribunal is set aside and it is held that carbon paper manufactured by the respondent falls under Tariff Item No. 17(2). No order as to costs.