2004 (3) TMI 474

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....Shri Sanjay Singhal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Both the Stay Petitions are being disposed of together as the issue involved in both of them is identical. The dispute is as to whether the applicants' product namely - Anhydrous Dextrose IP/BP/USP - is properly classifiable under Heading No. 29.13 of the Central Excise Tariff Act, 1985, or the same w....

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....sioner (Appeals) on the basis of the Tribunal's Order in the case of Anil Starch Products Ltd. v. Collector of C. Ex., Ahmedabad reported in 1996 (86) E.L.T. 664 (Tribunal). The said decision of the Tribunal is based upon the Bombay High Court's decision in the case of Tata Exports Ltd. v. UOI reported in 1989 (43) E.L.T. 245 (Bom.) which, in turn, was confirmed by the Hon'ble Supreme Court. 4.&e....