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TMI Blog2017 (7) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... - E/2736 & 2738/2011-EX[DB], E/CROSS/35/2012 - A/70628-70629/2017-EX[DB] - Dated:- 5-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Commissioner (AR), for Appellant Shri Anurag Mishra, Advocate, for Respondent ORDER Per: Anil G. Shakkarwar Above stated these two appeals have been filed by Revenue arising out of common Order-in-Appeal No.212, 213, 214-CE/APPL/KNP/2011 dated 26/09/2011 passed by Commissioner of Central Excise Customs (Appeals), Kanpur and therefore, these are taken together for decision. 2. The brief facts of the case are that in the said two appeals there are two respondents namely; M/s Brij Kattha, Kanpur (In Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst M/s Kanchan Udyog through various Show Cause Notices. Aggrieved by the orders of the Original Authority Revenue preferred appeals before Commissioner (Appeals). Ld. Commissioner (Appeals) passed common Order-in-Appeal dated 26/09/2011 in respect of both above stated Orders-in-Original dated 23/05/2011 01/06/2011 wherein the ld. Commissioner (Appeals) rejected the grounds of appeal, raised by Revenue before the First Appellate Authority and upheld the Orders-in-Original dated 23/05/2011 01/06/2011. Aggrieved by the said order Revenue preferred above stated two appeals. 3. The grounds of appeal filed by Revenue is that on exactly identical issue of classification in the case of M/s Indian Wood Products Co. Ltd., Commissioner Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tariff, (B) Commercial parlance test (C) Other evidences. The First Appellate Authority on the basis of entries in the Tariff have ruled the classification of goods manufactured by the respondents under Tariff Item No.14049050 and ruled out the classification under Tariff Item No.13021990 as Vegetable Sap. He has further held that in the commercial parlance also the goods manufactured by the respondents were called as Indian Kattha. He has further taken other relevant evidences on record and finally the ld. Commissioner (Appeals) has upheld the said Orders-in-Original dated 23/05/2011 01/06/2011 through which it was held that the goods manufactured by the respondents were classifiable under Tariff Item No.14049050. The ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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