2008 (4) TMI 717

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..... Member (Judicial) After hearing the learned advocate Shri W. Christian, appearing for the appellant and learned SDR Shri D.S. Negi, appearing for the Revenue, we find that the disputed issue of classification of precipitated Calcium Carbonate stand decided by Tribunal in case of M/s Chturgia Biochemicals Ltd. 2001 (131) ELT 173 (Tri-Del.), as also by Tribunals decision in case of Gulshan Suga .....

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..... an Sugar Chemicals Works was upheld by the Hon ble Supreme Court when the appeal filed by the assessee in that case was dismissed as reported in 2005 (179) ELT A205 (SC). As such, we find no reason to take a different view on the issue of classification and reject the appeal. 3. However, at this stage, the learned advocate submits that since they were agitating the classification issue, their .....

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