Customs, Excise and Gold Tribunal - Bangalore
Cce vs T.T.K. Pharma Ltd. on 12 June, 2002
Equivalent citations: 2002(83)ECC38
ORDER G.A. Brahma Deva, Member (J)
1. This is an appeal filed by the Revenue. The short point to be considered in this case is whether the products i.e. "Wood wards Banalona" manufactured by the appellants are classifiable under Chapter sub-heading 2107.91 of Central Excise Tariff Act, 1985 as held by the Department or under sub-heading 21.04 as claimed by the party.
2. It was brought to our notice by Shri Madhava Murthy, learned Consultant for the Respondents that the very issue has already been considered by the Tribunal in the very party's case, as per Order No. E/49/94-D dated 31.1.1994. In that case it was held that the item in question is appropriately classifiable under sub-heading 21.04 of Central Excise Tariff Act, 1985.
3. Since the issue involved herein has already been considered and concluded by the Tribunal in the afore stated decision, following the ratio of the same, we accept the plea of the party that the impugned item is classifiable under sub-heading 21.04. Thus this appeal is disposed of in the above terms.