2011 (3) TMI 1201

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....or respondent Per: Ashok Jindal 1. The assessee as well as the Revenue are in appeal before this Tribunal. 2. The facts of the case are that the appellants are manufacturing prickly heat power and classified the same under Chapter Heading No.30.03, but the department wants to classify the same under Heading No.33.04, therefore, the dispute arose. 3. The Assistant Commissioner class....

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....ind that this issue has been dealt with by the  Hon'ble apex Court in the case of  Muller & Phipps (India) Ltd., Vs. CCE, reported in 2004 (167) ELT 374 (SC) wherein the Hon'ble apex Court  has held that the prickly heat powder is classifiable under Heading No.30.03 of the Central Excise Tariff Act, 1985, therefore, the issue is no more res integra.  6. Following the said d....