ORDER : Ashok Bhan, J. - Assessee, the appellant herein, has filed this appeal under Section 35L of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') against Final Order No. 254/2001-B dated 02.05.2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, Western Block No.2, R.K. Puram, New Delhi (for short 'the Tribunal) in E/Appeal No. 950/95-B whereby the Tribunal while allowing the revenue's appeal has held that the impugned products are classifiable under S.H. No. 8544.00 of the First Schedule to Central Excise Tariff Act, 1985 (for short 'the Tariff Act'). 2. The issue involved in this case is, as to whether connectors fitted with wire are classifiable under S.H. No. 8544.00 as held by the Tribunal or under S.H. No. 8536.90 as connectors as held by the Commissioner(Appeals) or under S.H. No. 8529.00 as claimed by the appellant. 3. Appellant is engaged in the manufacture of connectors, comprising of outer plastic moulded housing of special grades engineering plastics, Brass, Phosphor, Bronze, Berellium Copper terminals and pins plated with Tin, Silver, Gold or selective plating etc. The aforesaid connectors are male connectors and female connectors. Appellant's claim that the connectors manufactured by it are for the sole use as parts of TV receivers and other electronic apparatus like VCRs, Computers, Telephonic Instruments etc. 4. Appellant had filed its classification list No. 1/90-91 w.e.f. 17.8.1990 claiming classification of the said connectors under S.H. No. 8529.00 as parts of TV receivers. The said classification list was approved by the Assistant Collector of Central Excise as claimed by the appellant. During the period 1.4.1991 to 1.3.1993, appellant filed six more classification lists claiming classification of the said product under S.H. No. 8529.00. Appellant had been claiming the benefit of Notification No. 175/86 which is applicable to S.S.I units. 5. Appellant was served with a show cause notice dated 27.11.1991 for the aforesaid period calling upon the appellant to explain as to whether the classification list should not be approved denying the benefit of Notification No. 175/86 and the impugned products should not be approved under S.H. No. 8544.00. 6. The original authority vide its order dated 26th October, 1993 held that the items produced by the appellant is classifiable under S.H. No. 8544.00 instead of S.H. No. 8529.00 as claimed by the appellant. 7. 6. The original authority vide its order dated 26th October, 1993 held that the items produced by the appellant is classifiable under S.H. No. 8544.00 instead of S.H. No. 8529.00 as claimed by the appellant. 7. Appellant, being aggrieved, filed appeal before the Collector (Appeals), who by its order dated 15th February, 1995 reversed the order in original and held that the items produced by the appellant were classifiable under S.H. No. 8536.90. Collector (Appeals) in its order apart from interpreting the entry S.H. 8544.00 relied upon three circumstances to hold that the items produced by the appellant would fall under S.H. No. 8536.90. 8. Those three circumstances are: (i) "that on 22nd January, 1993, Indian Institute of Technology, Powai, Bombay, to whom the matter was referred by the Assistant collector of Central Excise, seeking its opinion as to whether the items produced by the appellant would fall under S.H. No. 8544.00 or S.H. No. 8536.90, gave its opinion that 'this should be classified under S.H. No. 8536.90 and not under S.H. No. 8544.00; (ii) that such types of connectors (which are being manufactured by the appellant) are being classified under S.H. No. 8536.90 in the jurisdiction of Bombay and three collectorates and even the imported PCB connectors are also classifiable under S.H. No. 8536.90, in support of which the appellant had produced documentary evidence; and (iii) that the connectors attached or soldered with the wires are still known as connectors only and they cannot be termed as wires with connectors for the purpose of classification of the same under chapter sub- Heading 8544.00." 9. Being aggrieved, Revenue challenged the order in appeal before the Tribunal. Appellant contested the appeal by filing cross objections. Tribunal referred the matter to a larger Bench of three Members in view of conflicting decisions with regard to classification of the connectors. 10. The Tribunal set aside the findings recorded by the Collector (Appeals) by holding that S.H. 8544.00 expressly covered insulated wire/cable and other insulated electric conductors, whether or not fitted with connectors. The Tribunal also relied upon the Explanatory Notes to HSN according to which and as per Tribunal the items produced by the appellant would fall under S.H. 8544.00. 11. According to the learned counsel appearing for the appellant, manufacturing of connectors with wire is significantly different from the manufacturing of wires which may or may not be fitted with connectors. The Tribunal also relied upon the Explanatory Notes to HSN according to which and as per Tribunal the items produced by the appellant would fall under S.H. 8544.00. 11. According to the learned counsel appearing for the appellant, manufacturing of connectors with wire is significantly different from the manufacturing of wires which may or may not be fitted with connectors. According to him the incidental inclusion of wires in their connection does not convert the manufacture of a connector into the manufacturing of wires. He further contends that the essential characteristic in this case is not the manufacture of wire, rather the manufacture of connectors. That the product remains the same in function despite the inclusion of the wire. As against this learned senior advocate appearing for the respondent strongly supported the order passed by the Tribunal. He relied upon the findings recorded by the Tribunal. 12. After hearing learned counsel for the parties and having gone through the order of the Tribunal, we find that the Tribunal has not dealt with the three circumstances, reproduced above, which have been taken into consideration by the Collector (Appeals) while accepting the appeal. In our opinion, since the Tribunal has not dealt with any of the findings recorded by the Collector (Appeals), the matter requires a fresh look at the hands of the Tribunal. Accordingly, we accept this appeal; set aside the order of the Tribunal and remit the matter to the Tribunal for a fresh decision in accordance with law. 13. The Tribunal should record specific findings on the three issues, enumerated above, which have been dealt with by the Collector (Appeals) in detail. The matter would now be placed before the President for constituting a larger Bench at an early date since the matter has earlier been decided by a larger Bench. 14. We would request the Tribunal to decide the matter as expeditiously as possible as this matter is an old one and is pending for the last many years. All contentions are left open. There shall be no order as to costs.