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TMI Blog2017 (8) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... inators P. Ltd. was issued with Show Cause Notices. The respondent was engaged in the manufacture of Indian Kattha which is also called as 'Catechu'. It appeared to Revenue that the respondent were using extract from Gambier in addition to the extract of Khairwood and were manufacturing Indian Kattha and therefore the classification of the goods manufactured would not fall under Tariff Item No. 14049050 but the same would be classifiable under Tariff Item No. 13021990 which is a residual entry with a description as 'others'. Therefore, the respondent was issued with series of Show Cause Notices demanding duty by resorting to the classification of the goods manufactured by them under Tariff Item No. 13021990. The respondent c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has been granted and matter is still pending before Tribunal for final order and that since the issue is pending before the higher forum lower authority should have followed judicial discipline and decided the case in line with stand taken by the Department. 4. Heard the ld. A. R. for Revenue, who has presented the grounds of appeal. 5. Heard the ld. Counsel for the respondents, who has submitted that Revenue have collected the samples of the goods manufactured by the respondents and said samples were tested by Central Revenue Control Laboratory, New Delhi and test report dated 19/12/2003 has not been made document relied upon. He has further stated that the test report was not relied upon for issue of Show Cause Notice. He has further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the appeal filed by Revenue may be rejected. 6. Having considered the rival contentions and on perusal of the facts on record, we find that though the outcome of appeal filed in respect of M/s M/s Indian Wood Products Co. Ltd. in Appeal No.E/2604/2007-09-EX[DB] is not available before this Bench, however, the decision of this Bench in respect of M/s M/s Indian Wood Products Co. Ltd. in Appeal No.E/58482/2013-EX[DB] is available and in the said Final Order No. 70009/2017-EX[DB] dated 04/01/2017 heard and pronounced on 15/12/2016, is available wherein this Tribunal had already decided the classification of identical goods under Tariff Item No.14049050. In view of above findings, we find that we have already upheld the Order-in-Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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