2001 (4) TMI 329

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....ha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee against the impugned order, dated 5-9-2000 passed by the Commissioner Central Excise, Bangalore. 2. The short point to be considered in this case is whether Ready Concrete Mixture is classifiable under Chapter 68.07 as claimed by the assessee or under CH. 38.23 as p....

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....ively in support of his contention. Further he submitted that the order passed by the Tribunal has been accepted by the Apex Court as the Civil appeal was dismissed as per Order No. 2999/2001, dated 3 April 2001. DR justified the action of the Department in classifying the item under CH. 38.23 based upon the Board Circular. 4. We have carefully considered the matter. We find that issue wit....