JUDGMENT : 1. The question of classification of the product, in the present case, is for the period 1985-86. The contention of the learned counsel for the appellant-assessee is that the classification of the product should be made under heading 4818.90 instead of 4818.13. There is no dispute that in some other matters disposed of by us today (CA Nos. 11530, 11537, 11540/95) the classification of similar products was made under heading 4818.90 by the Tribunal and the department has accepted that decision and not filed any appeal against the same in this Court. That being so, there is no occasion to hold otherwise in this case and the appellant's contention for the correct heading for classification under heading 4818.90 must be accepted. 2. Accordingly, the appeal is allowed in the above terms.