1998 (5) TMI 318

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..... spondent. [Order per : Archana Wadhwa, Member (J)]. - The short point involved in all these four appeals is the classification of a product called which creosote mixture (PCM) and the consequent benefit of Notification No. 75/84. The demand of Rs. 40,73,950/- has been confirmed against the appellants on the above product cleared during the period 1-9-85 to 30-9-86 by holding the classification .....

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..... ts' own case, has held that there being no material difference between the earlier Notification No. 121/62 and the subsequent Notification No. 75/84 (involved in the instant case), the ratio of the Supreme Court's decision would apply to the facts of the instant case also. In the later judgment dated 2-12-97 passed by this Bench, it has been held that the product pitch creosote mixture is properly .....

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