2001 (2) TMI 447

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..... r per : Gowri Shankar, Member (T)]. These two appeals are against the order of the Commissioner (Appeals) disposing of two appeals before him, one relating to the classification of the product Eukroma and the other relating to the duty demanded by not accepting the classification claimed by the respondent. 2. In the order impugned in this appeal, the Commissioner (Appeals) has accepted t .....

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..... t and unrepresented. 4. In Nicholas Laboratories, the Tribunal has held that melamine cream containing as an active ingredient hydroquinone to be a medicament after considering the technical evidence. The fact that the department may have gone in appeal against the order does not render the decision as not having binding force. In addition, the Commissioner (Appeals) s reliance upon the affidavi .....

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