Customs, Excise and Gold Tribunal - Delhi
Pepsi Foods Ltd. vs Collector Of C. Ex. on 11 January, 1999
Equivalent citations: 1999(108)ELT461(TRI-DEL)
ORDER G.A. Brahma Deva, Member (J)
1. The short point to be considered in this case is whether the item Lehar Miranda Concentrate is classifiable under Chapter Heading 2107.90 as claimed by the Appellant or under Chapter Heading 3302.10 as held by the Revenue.
2. When the matter was called, Shri Pragyan Sharma, the ld. Advocate appearing for the Appellant fairly conceded that the item is classifiable under Chapter sub-heading 3302.10 since this was decided earlier in Final Order No. 628/97-C in Appeal No. E/5291/92C, dated 4-12-1997.
3. In the above order, it was observed that since both sides are now agreeable on the classification, the dispute does not survive. In the facts and circumstances, and since the issue has already been decided, the present Appeal is dismissed.