2011 (7) TMI 1268

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..... assessee's own case Commissioner Versus E.T.A. Engg [2006 (4) TMI 526 - SUPREME COURT] - the goods are excisable falling for classification under Chapter 73.08 and exempt from payment of duty. - Appeal No. E/1284 & 1285/2004 - Final Order Nos. 793-794/11 - Dated:- 26-7-2011 - Ms. Jyoti Balasundaram, Vice President and Dr. Chittaranjan Satapathy, Technical Member Shri A.B. Niranjan Babu, .....

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..... mpt from payment of duty. Although the Commissioner has held that the item in question is not excisable, in the light of the Apex Court s decision (supra), we hold that the goods are excisable falling for classification under Chapter 73.08 and exempt from payment of duty. 2. The order of the Commissioner is therefore modified to the above extent and the appeals are disposed in the above terms. .....

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