2006 (3) TMI 477

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....r the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The issue relates to classification of Cement capsules manufactured by the respondents. The respondents have claimed classification under sub-heading 2502.29 whereas the department's claim is for classification under sub-heading 2502.90. The lower authori....

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....had come before the Tribunal earlier and in its decision reported at 2003 (162) E.L.T. 213, the Tribunal has decided to classify the product under sub-heading 2502.29. He further states that in the said case the department has accepted the classification of the product as ordered  by  the Tribunal and no  appeal  was filed and  also  the  subsequent assessments h....