2010 (9) TMI 500

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.... Murthy, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the impugned order whereby the products 'paper release compound high release' and 'mould release preparation heavy duty' are reclassified under Chapter 39 of the Central Excise Tariff. The appellant asked for....

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....ds and pastes, including dispersions (emulsions and suspensions) and solutions, blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. The Revenue relied upon the earlier decisions of the Tribunal in the case of Ceat Tyres of India Ltd. v. CC, Bombay reported in 1988 (35) E.L.T. 635 and CC, Bombay v. Hico Products Ltd. reported in 1988 (34)....