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TMI Blog2022 (11) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... 0533200 and 60053300 respectively or merit classification under Chapter Heading No. 39201099, 39269099, 39232100/39232990 as sought by DGCEI? HELD THAT:- The Commissioner has held that there are no hesitation in holding that the products manufactured by the Noticee deserve to be classified under Chapter Heading 54, 63 and 60. It is not disputed by the learned Authorized Representative appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the three show cause notices has been dropped as the goods manufactured by the respondent have been classified under Chapters 54, 60 and 63 of the Central Excise Tariff in view of the decision of the Tribunal dated 28.10.2014 in the matter of M/s Flora Agro (which decision was subsequently accepted by the Department) as also the orders of the Commissioner (Appeals) dated 05.09.2011, 22.03.2012 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63 and 60 of the Central Excise Tariff which is also affirmed by the decision of the Hon ble CESTAT, Ahmedabad in the case of M/s Flora Agro versus CCE ST Vapi vide its Order No. A/11845/2014 dated 28/10/2014 which has been accepted by the Department on 10.12.2014 on merits as communicated vide letter F. No. V (Misc) I-4/Valsad/14-15/RC dated 20.01.2015 as also Order-in-Appeal No. IND/CEX/000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Authorized Representative appearing for the Department that the issue raised before the Commissioner in the present matter was the issue considered in the two orders passed by the Commissioner (Appeals), which orders have been accepted by the Department. 5. In this view of the matter, there is no error in the order passed by the Commissioner. The appeal is, accordingly, dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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