2009 (10) TMI 814

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....pin Jain, Advocate, for the Respondent. ORDER Through this miscellaneous application, Revenue seeks introduction of additional evidence. 2. The Ld. DR on behalf of the Revenue submits that earlier two miscellaneous applications were filed for introducing additional evidence and one of them was considered as irrelevant and was sought to be withdrawn. But because of misunderstanding, both w....

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....iterature produced by the Revenue basically supports the argument that the products under dispute are not classifiable under Chapter 11 and, therefore, these are not relevant and further the same are being produced only with an intention to differentiate the product, in view of the decision of the Tribunal rendered earlier holding the products classifiable under Chapter 11. He cited several decisi....

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....o not find any reason for any grievance on the part of the appellants. The ld. DR fairly agrees that the dispute of the classification relates to two contending entries of the Chapters 19 and 21. Therefore, the decision of the Tribunal rendered in respect of the similar products in respect of another competitor may not be relied at all in this case, as regards the entry in Chapter 11 is concerned.....

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....ssifiable under Chapter 11, it may not really affect the case of the appellants, in view of the fact that the Tribunal in the case of Helios Food Additives Pvt. Ltd., as pointed out by the ld. Advocate, had held that Chapter 21 is also not relevant. Without expressing any opinion as regards the relevancy of the material produced by the Department, we allow the Department's application to introduce....