2017 (3) TMI 1663

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....he appellant Sh. H. C. Saini, AR for the revenue Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-appeal No. IND/CEX/000/APP/291/12 dated 17/21.09.2012 passed by the Commissioner of Customs & Central Excise, Indore. 2. The brief facts of the case are that during the period under consideration (22.5.2006 to 30.09.2010), the appellant was engaged in the....

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....a Gum) has been squarely covered by Tribunal's decision in the case of Commissioner of Central Excise, Indore vs. Ambika Refinery 2013 (296) ELT 249 (Tri. Del.)., where the item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff. When it is so, the subject item is not excisable and t....