2007 (3) TMI 101

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..... er Chapter Heading 23.02 – Held appellant contention is correct and allowed appeal
[Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in the above appeals against the common order of the Commissioner of Central Excise (Appeals) viz., classification of products "DIL VIT D3-200" and "DIL'VIT D3-500" is no longer res integra as it has been held by the Tribunal in the c .....

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..... 0-9-1999 of the Commissioner (Appeals) which was based on the Tribunal's judgment in the case of Glaxo (India) Limited cited supra while the Commissioner (Appeals) allowed the appeals of the Revenue on the ground that the manufacture of the products started with Cholesterol Acetate which is converted into '7 Dehydro Cholesterol' then converted into impure vitamin and after esterification/saponific .....

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