2006 (3) TMI 477

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..... [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The issue relates to classification of Cement capsules manufactured by the respondents. The respondents have claimed classification under sub-heading 2502.29 whereas the department s claim is for classification under sub-heading 2502.90. The lower authorities (both original and appellate) have accepted the claim of the resp .....

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..... 62) E.L.T. 213, the Tribunal has decided to classify the product under sub-heading 2502.29. He further states that in the said case the department has accepted the classification of the product as ordered by the Tribunal and no appeal was filed and also the subsequent assessments have been done under the heading approved by the Tribunal. Hence, he prays for upholding the decisions by the lo .....

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