2007 (3) TMI 637

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..... pondent. [Order per : Justice R.K. Abichandani, President]. This appeal is preferred against the order of the Commissioner (Appeals) made on 30-6-2000, upholding the Order-in-Original by which it was held that skimmed milk was classifiable under Chapter heading 0401.13 attracting Central Excise duty at 8%. 2. The sub-heading 0401.13 was in respect of milk-powder, other than powder spe .....

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..... ent the view taken is that partially skimmed milk powder is a separate marketable commodity from skimmed milk powder and, therefore, it has to be classified under the Heading 0401.19 and not 0401.13 as claimed by the Revenue. In the impugned judgment, detailed reasons are given for rejecting the Revenue s contentions. Apart from referring to the fact that partially or completely skimmed milk a .....

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..... d not to other varieties of milk powder. It was categorically held that, the skimmed milk powder manufactured by the appellants is classifiable under sub-heading 0401.13 of the Central Excise Tariff . We do not find any valid reason to take a different view of the matter. Therefore, respectfully following the ratio of the said decision, we hold that the appellant has rightly held that the skimmed .....

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