2007 (3) TMI 101

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....rmination in the above appeals against the common order of the Commissioner of Central Excise (Appeals) viz., classification of products "DIL VIT D3-200" and "DIL'VIT D3-500" is no longer res integra as it has been held by the Tribunal in the case of Glaxo India Limited v. CCE - 1992 (60) E.L.T. 124; Tetragon Chemie Pvt. Ltd. v. CCE - 2001 (138) E.L.T. 414 (Tri.-LB) = 1999 (30) RLT 366; Li Taka Ph....

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....(Appeals) allowed the appeals of the Revenue on the ground that the manufacture of the products started with Cholesterol Acetate which is converted into '7 Dehydro Cholesterol' then converted into impure vitamin and after esterification/saponification yields crystalline Vitamin D-3, which is mixed with solvents, diluents, anti oxidants, etc., and then are not obtained by processing of vegetable or....