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TMI Blog2017 (11) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... ekha Beevi C.S., Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri C. Seethapathy, Advocate, for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER These two appeals are on identical issue regarding classification of products manufactured and cleared by the appellants. The appeals are against the order dated 18.08.2005 of the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Amrit Foods Vs. CCE, Meerut - 2006 (202) ELT 545 (Tri.-Del.). The Hon ble Supreme Court held that the product is classifiable under CETH 0404.90. The Ld. Counsel submitted that the appellant s own case for later period the Commissioner (Appeals), vide his order dated 14.03.2017, held that the product is to be classified under Chapter 4 only. He followed the ratio of the Hon ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix. We note that the ingredients of impugned products are similar to the one discussed before the Hon ble Supreme Court. The Tribunal in Amrit Foods (supra) examined the detail the classification dispute. The Revenue went in appeal to the Hon ble Supreme Court which was decided confirming the order of the Tribunal. Noting that in the appellant s own case the Revenue followed the Apex Court dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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