2005 (10) TMI 485

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....ppellant. S/Shri Madhur Bhage & Naresh Thakkar, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The respondents herein are engaged in the manufacture of electroplating chemicals and sought classification of their products under chapter heading 3823.00 of CETA as product of the chemical or allied industries not elsewhere specified or included. As per the ....

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....ishes and cream for metal under sub heading 3405.90 of CETA respectively. He, therefore, dropped the demand raised in the show cause notices. The Commissioner (Appeals) upheld the adjudication order and it is against his order that the department is in appeal before us. 2. We have heard both sides. 3. In the appeal filed before us it is the case of the Revenue that the classificati....