2016 (2) TMI 12 - SCH - Central Excise

Classification of Cement capsules - Revenue appeal against the decision of tribunal in 2006 (3) TMI 477 - CESTAT, MUMBAI - The tax effect involved in the present appeal is only ₹ 5,38,557/-. - Even otherwise, the matter is covered by the judgment of the Tribunal in Mini Aid Products v. Commissioner of Customs and Central Excise 2003 (7) TMI 597 - CESTAT, MUMBAI . - Appeal dismissed

Summary

The Supreme Court dismissed the appeal as the tax effect involved was only Rs. 5,38,557 and the matter was covered by a previous Tribunal judgment in 'Mini Aid Products v. Commissioner of Customs and Central Excise'.