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2017 (11) TMI 1320
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....pellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER These two appeals are on identical issue regarding classification of products manufactured and cleared by the appellants. The appeals are against the order dated 18.08.2005 of the Commissioner (Appeals), Chennai. The disputed product for classification is ice-cream mix manufactured and cleared in unit contain....
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....e Hon'ble Supreme Court held that the product is classifiable under CETH 0404.90. The Ld. Counsel submitted that the appellant's own case for later period the Commissioner (Appeals), vide his order dated 14.03.2017, held that the product is to be classified under Chapter 4 only. He followed the ratio of the Hon'ble Supreme Court in Amrit Foods (supra). The Ld. Counsel states that....