2007 (3) TMI 637

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....rdik Modh, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - This appeal is preferred against the order of the Commissioner (Appeals) made on 30-6-2000, upholding the Order-in-Original by which it was held that skimmed milk was classifiable under Chapter heading 0401.13 attracting Central Excise duty at 8%. 2.&ems....

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....T. 402 (S.C.), the Hon'ble the Supreme Court held as under : "In the impugned judgment the view taken is that 'partially skimmed milk powder' is a separate marketable commodity from 'skimmed milk powder' and, therefore, it has to be classified under the Heading 0401.19 and not 0401.13 as claimed by the Revenue. In the impugned judgment, detailed reasons are given for rejecting the Revenue's con....