2010 (10) TMI 127

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.... for the Appellant. S/Shri Harish Chandra, Sr. Advocate, T.A. Khan and B. Krishna Prasad, Advocates, for the Respondent. [Order]. - Delay condoned. 2.Heard learned counsel appearing for the appellant. 3. The respondent has not entered appearance despite service. The appellant has challenged the validity of the impugned judgment and order passed by the Tribunal on 5-7-2005 hold....

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....ndustries Ltd. v. Commissioner of Central Excise, Mumbai-III reported in (2005) 7 SCC 676 = 2005 (188) E.L.T. 146 (S.C.) wherein this court considered the issue and held that the product in question is classifiable under Tariff Heading 39.20 and not under 76.07. While rendering the aforesaid decision, the Division Bench has given detailed reasons as to why the said product should be classified und....