- (1.) The dispute in this case is whether the appellant's product 'viprot' was classifiable for the year 1983-84 under the unamended Central Excise Act, 1944 under Tariff Item 1-B or Tariff Item 68. It is not in dispute that if the item was classifiable under Tariff Item 68, the appellant would not be liable to pay any duty by virtue of the quantum of the turnover. The Assessing Officer, the Collector of Central Excise as well as the Tribunal have come to a conclusion after weighing the material on record that the item was properly classifiable under Tariff Item 1-B. This is essentially a question of fact and the view taken appears to be a reasonable one. The appeal is accordingly dismissed without any order as to costs.;