2001 (4) TMI 120 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner (Appeals) order classifying product Herbonic under Sub-heading 2108.99, but the appeal was dismissed. The Commissioner (Appeals) correctly classified Herbonic under Chapter Heading 20.01 (Sub-heading 2001.10) based on a previous Tribunal decision in the respondent's favor. The Tribunal upheld the Commissioner's decision, stating it was valid and without legal issues. The Revenue's appeal was dismissed for lack of merit.