2007 (8) TMI 159

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....Revenue and party have filed appeals in this case. The Revenue appeal arises from OIA No. 75/2005 dated 23-11-2005. The party's appeal arises from OIO No. 03/2006 dated 7-2- 2006. The assessees are producers of Betel Nut Pieces bearing the brand name of 'Crane'. Revenue directed the appellants to classify their goods under Chapter Sub-Heading 21069030 in view of the introduction of New Central Exc....

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.... did not accede to the assessees' contention and confirmed the demand under the new Tariff, which is contested by the assessee in their appeal. 2. We have heard both the appeals. 3. The leaned JDR reiterates the grounds taken by the Commissioner of Central Excise to confirm the demands and submit that the new classification under 8 digit is required to be accepted. He submits that the Third ....

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.... its original character though in a modified form. Therefore, the Apex Court set aside the Tribunal's and High Court's order and upheld the assessee's contention. He further submits that the Revenue's contention pertaining to 8 digit classification has been dealt with by the Commissioner (Appeals) in the impugned order and he has noted that the 8 digit classification does not tamper with the exist....