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TMI Blog2008 (9) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... re used as raw materials for manufacture of ‘Lal Dant Manjan’ - Tribunal decided in favour of assessee that it is classifiable under SH 3306.10 – order of tribunal is correct – revenue’s appeal is dismissed - 438-448 of 2006 - - - Dated:- 9-9-2008 - Ashok Bhan and Dalveer Bhandari, JJ. S/Shri Sanjeev K. Bhardwaj for B. Krishna Prasad, Advocates, for the Appellant. S/Shri V. Lakshmi Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. Against the order dated 16th September 2004, appeals were filed before the Customs, Excise Service Tax Appellate Tribunal (for short, 'the Tribunal'). The Tribunal has held in favour of the assessee relying upon the fact that the proceedings initiated by the Department for classifying the product as medicament were dropped by various orders of the Commissioner of Customs/Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3694 of 2005) decided on 12th July 2005 and the same was dismissed on the ground of delay as well as on merits. 3. The point in issue in the present appeals is squarely covered by the aforesaid decision of this Court which affirmed the decision of the Tribunal on merits. Consequently, the present appeals also deserve to be dismissed and the same are accordingly dismissed. No costs. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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