2004 (6) TMI 338

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....nt. Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by the Revenue, is whether Pizza Tomato Base, manufactured by M/s. Nestle India Ltd., is classifiable under sub-heading 2103.90 of the Schedule to the Central Excise Tariff Act as decided by the Commissioner (Appeals) in the impugned order or under sub....

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....duty under sub-heading 2001.90. On the other hand, Shri B.L. Narasimhan, learned Advocate, submitted that the issue stands decided by the decision of the Tribunal in the case of Dabur India Ltd. v. C.C.E. - 2003 (158) E.L.T. 604 (T). 3. We have considered the submissions of both the sides. We agree with the learned Advocate that the issue stands decided by the Tribunal in the case of Dabur....