2006 (1) TMI 343

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.... the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue Appeal against Order-in-Appeal No. 11/2003 (H-II) CE., dated 25-2-2003. The assessee's claim classification of Prepared Adhesive under Chapter Heading 3506.00, while the Revenue in Order-in-original classified the item under 3905.10 as the item is put to retail sale and packed in containers of more than 1 kg. The Assist....

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....uling in the case of Chandras Chemical Industries Pvt. Ltd. v. CCE, Calcutta reported in 2000 (122) E.L.T. 268 (T), wherein the classification of adhesives put up for retail sale are held to be classifiable under 3905.10. It is also held that the Excise Authorities cannot be heard to argue against the order issued by the Board and not open to them to take a different view than the one taken by the....