TaxTMI 
TaxTMI 
2017 (7) TMI 454
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....Appeals), Kanpur and therefore, these are taken together for decision. 2. The brief facts of the case are that in the said two appeals there are two respondents namely; M/s Brij Kattha, Kanpur (In Appeal No. E/2736/2011) & M/s Kanchan Udyog, Kanpur (In Appeal No. E/2738/2011). Both the respondents were issued with Show Cause Notices. Both the respondents were engaged in the manufacture of Indian Kattha which is also called as 'Catechu'. It appeared to Revenue that the respondents were using extract from Gambier in addition to the extract of Khairwood and were manufacturing Indian Kattha and therefore the classification of the goods manufactured would not fall under Tariff Item No.14049050 but the same would be classifiable under Ta....
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....venue preferred above stated two appeals. 3. The grounds of appeal filed by Revenue is that on exactly identical issue of classification in the case of M/s Indian Wood Products Co. Ltd., Commissioner Central Excise Meerut-II vide C. No. V(15)Adj./M-II/JWP/56/08 & 140/08 dated 18/05/2009 and other order vide C. No. V(15)Adj./Meerut-II/IWP/70/09 dated 11/01/2010 wherein confirmed the demand of duty and decided the classification of Indian Kattha under 1404 and Catechu obtained from Gambier extract of Catechu like substance under Chapter Sub-heading 13019 of Central Excise Tariff Act, 1985 and that M/s Indian Wood Products Co. Ltd., has filed appeal against the said both Orders-in-Original dated 18/05/2009 & 11/01/2010 before this Tribunal an....
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....e said Orders-in-Original dated 23/05/2011 & 01/06/2011 through which it was held that the goods manufactured by the respondents were classifiable under Tariff Item No.14049050. The ld. Counsel for respondents has also submitted that this Tribunal through Final Order No.70009/2017-EX[DB] dated 04/01/2017 in Appeal No.E/58482/2013-EX[DB] in the case of M/s Indian Wood Products Co. Ltd. has held that the goods manufactured by M/s Indian Wood Products Co. Ltd. during the relevant period were classifiable under Tariff Item No.14049050 and further argued that Revenue has in its grounds of appeal has already qualified that the issue of classification in the present appeals and that in the case of M/s Indian Wood Products Co. Ltd. was identical. T....