2006 (2) TMI 490

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....or the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The lower authorities have demanded a total amount of duty of Rs. 5,23,722/- (with interest) from the appellants for the period January, 2000 to October, 2004 in respect of a product called "ice cream mix". They have classified the goods under sub-heading 1901.19 of the Schedule ....

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....d. v. CCE, Meerut [2003 (153) E.L.T. 190 (Tri. - Del.)], another co-ordinate Bench of this Tribunal classified Soft serve Mix under sub-heading 1901.19. Ld. SDR has relied on this decision of this Tribunal. Ld. Counsel has pointed out that the assessee's appeal against the Tribunal's decision in Amrita Foods Co. Ltd. (supra) has also been admitted, but without stay, by the Apex Court. Yet another ....