1998 (4) TMI 216

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..... nam Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The present appeal relates to classification of the product "Amulya Instant Milk Mix" manufactured by the appellants. The dispute is whether the product covered by sub-heading No. 0401.13 as claimed by the Revenue or under sub-heading No. 0401.19 of the Central Excise Tariff Act, 1985 as contended by the appella .....

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..... he Supreme Court as reported in 1998 (97) E.L.T. 402 (S.C.)]. We also find that in the case of Dalmia Industries Limited [1992 (61) E.L.T. 295], the Tribunal has followed the decision of the Hon'ble Punjab and Haryana High Court in the case of Food Specialities Limited. Since the issue of classification of partially skimmed milk powder has finally been decided by the Apex Court, we hold following .....

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