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2004 (2) TMI 539

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.... 3-2-2004<br> E/968-970/2002 - A/733-735/2004-WZB/C-II<br>Central Excise<br>S/Shri S.S. Sekhon, Krishna Kumar, JJ. REPRESENTED BY : Shri S. Narayanan, Advocate, for the Appellant. Shri Sanjay Singha....

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.... Supreme Court and has come to the conclusion that the manufacture of "Borkut" clearly shows that a new and distinct product emerges which is marketable as "Borkut" and has classified under CSH 2001.1....