2005 (8) TMI 668

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..... nt. None, for the Respondent. ORDER The disputed issue in the revenue's appeal is as to whether the Domestic Flour Mill is classified under Heading 8437.00 as claimed by the assessee or 85.09 as contested by the Revenue. 2. Both the authorities below have admitted that there is a Board Circular No. 82/82/94-CX, dated 5-12-94 clarifying that the Domestic Flour Mill is properly classifiable .....

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..... . v. Collector of Central Excise, Vadodara reported in 2005 (184) E.L.T. 126 (S.C.) that the issuance of the Circular by the Board is a relevant factor to be taken note of while deciding the classification of Domestic Flour Mill. 4. In view of the foregoing, we do not find any merits in the revenue's appeal and reject the same. (Dictated in Court)
Case laws, Decisions, Judgements, Order .....

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