2011 (3) TMI 1201

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..... ise Tariff Act, 1985 - Decided in favor of the assessee - E/3558/02 & E/4039/03 - - - Dated:- 15-3-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.Manish Mohan, SDR for appellant Shri.Bharat Raichandani, Advocate for respondent Per: Ashok Jindal 1. The assessee as well as the Revenue are in appeal before this Tribunal. 2. The facts of the case .....

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..... emerges from the above discussion is that whether the prickly heat powder is classifiable under Chapter Heading No.30.03 as claimed by the assessee or under Chapter Heading No.34.03 as Revenue wants to classify. 5. After hearing both sides, we find that this issue has been dealt with by the Hon'ble apex Court in the case of Muller Phipps (India) Ltd., Vs. CCE, reported in 2004 (167) ELT 37 .....

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