2019 (2) TMI 1166

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....l Excise<br>Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohd. Altaf, Assistant Commissioner (AR), for Appellant Shri Ankur Jain (Adv.) for Respondent ORDER Per: Anil G. Shakkarwar, Present appeal filed by Revenue is directed against impugned Order-In-Appeal No. MRT/EXCUS/000/247/APPL-I/2015-16 dated 30/09/2015 passed by Commissioner (Ap....

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....we note that the issue involved in the present appeal is in respect of classification of Gloves used in 'Wicket Keeping' and 'Batting' in the game of cricket. The contention of Revenue is that the said goods are classifiable under Chapter 42 whereas the respondent has claimed the classification of the same under Chapter 95. 4. We note that the issue is no more res-integra and is settled by the ....