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TMI Blog2007 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... - Final Order Nos. A/1056-1076/KOL/2007 - Dated:- 23-5-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Stay petitions in respect of Appeal Nos. CDM-77-78/2006 are allowed since stay petitions in respect of other appellants filed against the very same impugned order have been allowed earlier by order dated-13-7-2006 and with the consent of both sides, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 21 as may be seen from the following decisions: (i) Commissioner v. Tiemac Snack Food Pvt. Ltd. reported in 2002 (143) E.L.T. 325 (Tribunal). (ii) Pepsi Foods Ltd. v. Commr. of Customs Central Excise, Chandigarh-II reported in 2003 (151) E. L. T. 180 (Tri.-Del.) (iii) Frito-Lay India v. Commr. of C. Ex., Pune reported in 2007 (207) E.L.T. 560 (Tri.-Mumbai). The ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed above, the impugned goods have been held classifiable under Chapter 21 and a recent notification of the Govt, cited above also indicates classification of these products under Chapter 21 and these decisions have not been reversed or stayed by the Hon'ble Supreme Court we are of the view that the Lower Appellate Authority is not justified in reversing the order of the original authority which cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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