2008 (9) TMI 129

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. [Order per: P.G. Chacko, Member (J)]. - The appeal is by the Revenue. The respondents have filed two applications. In one of these, the prayer is to direct the appellant to supply certain documents, which are said to be relevant to the dispute. In the other application, the request is for change of name of the respondents. The dispute in this case pertains to classification of "extract fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dingly, granted the assessee the benefit of 'Nil' rate of duty under Notification No. 75/94-C.E., dt.29-3-94. It is submitted by the appellant that the above classification was done without recording any finding as to the therapeutic/ prophylactic value of the goods. After hearing both sides, we find that a similar product was classified under Heading 30.03 in the case of Dabur India Ltd. v. CCE, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X