2007 (12) TMI 339

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.... Ms. Sudh Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  These appeals arise from the Order-in-Appeal No. 13/2005 (H-III) (D) CE, dated 20-7-2005 by which the Commissioner (Appeals) allowed the Review order No. 40/2004, dated 30-11-2004 filed by the Assistant Commissioner, Nalgonda Division in terms of the directions given by the Commissioner of Central Exci....

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....three appeals. 2. The learned Counsel submits that this Bench in their own case has decided the issue in favour of the assessee holding that the items manufactured are parts of poultry keeping machinery falling under Chapter Heading 8436.00 carrying Nil rate of duty. He submits that although in the cited case, the goods manufactured were articles of Iron while in the present case, the good....

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....onsidered this very issue upholding the classification under Chapter Sub-Heading No. 8436 as against the Revenue's claim under Chapter Sub-Heading 7314. In the present case, the Revenue is claiming the classification under Heading 3926 although the item is same. In view of the fact that the Revenue has accepted the cited judgment rendered in the assessee's own case, we are required to follow the s....