2004 (2) TMI 415 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal by the Revenue regarding the classification of Calcium propionate and Sodium propionate as fungicides under Heading 3808.10. The appeal was dismissed as products in bulk or retail packs would remain classified under 3808.10 as per a Board circular, and the nature of packing was not specified. The Tribunal found no merit in the appeal, stating that the Board's orders are binding on the Revenue.