1999 (7) TMI 524

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....ate, for the Appellant. Shri V.K. Suman, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - In these appeals only the stay applications have been posted for hearing today, but when the matters were looked into we find that the cases are fully covered by the judgment of the Delhi High Court in the case of Pesticides Manufacturers and Formulators Association of India v. U....

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....e Delhi High Court in its judgment had negatived the contention of the Government and agreed with the contentions raised by the assessees. The said judgment has been followed by this Tribunal in the case of Voltas Ltd. v. CCE, Chennai - 1999 (107) E.L.T. 760. Shri V.K. Suman the learned DR feebly made an attempt to state that in the Delhi High Court the question was not regarding the classificatio....