1996 (9) TMI 272

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....e, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)].- The Revenue has filed the above appeal against the order passed by the Collector, Central Excise (Appeals), Bombay classifying the product `PRO-10' manufactured by the respondents under T.I. 68 of the Schedule to the erstwhile Central Excise Tariff. The claim of the department is that the product is to be classified under ....

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..... 1B and exemption from duty in terms of Notification No. 17/70-C.E., dated 1-3-1970. The A.C. ruled out classification under T.I.-1B which covers "prepared or preserved foods put up in unit container and ordinarily intended for sale, including preparations of vegetables, fruits, milk, cereals, flour, starch, birds, eggs, meat, meat offals, animal blood, fish, crustaceans or molluscs, not elsewher....

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.....'s order of classification under T.I. 68. 3. Shri J.M. Sharma, ld. DR draws our attention to the order of the Tribunal in the case of Swift Chemicals Ltd. v. C.C.E., Bombay - 1996 (84) E.L.T. 56 in which the Tribunal has classified similar product under T.I. 68 and rejected the contentions of the appellants therein of classification of their product under T.I. 1B. He submits that this dec....