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of <h1>SC dismisses appeal due to low tax effect & prior Tribunal ruling in 'Mini Aid Products v. Commissioner of Customs and Central Excise'.</h1> <h3>Commissioner Versus Precision Components</h3> The SC dismissed the appeal due to the low tax effect of Rs. 5,38,557 and precedent set by a prior Tribunal ruling in 'Mini Aid Products v. Commissioner ... Classification of Cement capsules - Revenue appeal against the decision of tribunal in [2006 (3) TMI 477 - CESTAT, MUMBAI] - The tax effect involved in the present appeal is only ₹ 5,38,557/-. - Even otherwise, the matter is covered by the judgment of the Tribunal in ‘Mini Aid Products v. Commissioner of Customs and Central Excise’ [2003 (7) TMI 597 - CESTAT, MUMBAI]. - Appeal dismissed The Supreme Court dismissed the appeal as the tax effect involved was only Rs. 5,38,557 and the matter was covered by a previous Tribunal judgment in 'Mini Aid Products v. Commissioner of Customs and Central Excise'.
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