TMI Blog2014 (11) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... travelled up to the Apex court and in appellant's own case, the matter was remanded to the Commissioner (Appeals) to examine the issue afresh and decide the classification. In remand proceedings the ld. Commissioner (Appeals) in the case of Samarth Rubber Products Ltd. [2008 (7) TMI 827 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-II] classified the said product under CSH 4016.99 and the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings were initiated against the appellants. The revenue classified the said goods under CSH 4008.21. Against the said order, the appellant are before us. 3. Heard both sides. 4. Considering the fact that in the case of Unipatch Rubber Ltd. 2011 (272) ELT 340 (SC), the issue travelled up to the Apex court and in appellant's own case, the matter was remanded to the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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