JUDGMENT : 1. This group of cases raise the same question as to classification and arise prior to the amendment made in 1982 in Item No. 15A in the Schedule to the Central Excises and Salt Act, 1944. We are not concerned with the amendments made in 1982 and thereafter. In all these cases, the Tribunal has come to the conclusion that plastic scrap or crush would fall under the residuary Entry 68 and not 15A(i) or 15A(ii) in the Schedule to the Act. This view was taken in Paresh Products, Jamnagar v. Collector of Customs, Bombay - 1984 (16) E.L.T. 438. Against this order of the CEGAT, the Revenue had preferred appeals in various cases. All these appeals were dismissed by this Court on September 9, 1991. Therefore, the present group of appeals brought by the Revenue must also meet the same fate. We, therefore, dismiss them, but make no order as to costs.