2019 (8) TMI 965

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.... Mr. Kiran Chavan I/b Cenex Services for the respondent P.C. 1. This appeal under Section 35G of the Central Excise Act, 1944 (Act) challenges the order dated 29th December, 2006 passed by the Central Excise, Customs and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following reframed question of law for our consideration : (i) Whether on the facts and....

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....nder Chapter 39 heading 3920.19 of the Tariff Act but are classifiable under Chapter 40 heading 4901.90 of the Tariff Act, 1985. Thus, chargeable to 'Nil' rate of duty. Therefore, the consequent taking of credit by the Respondent was sought to be denied. 4. The Tribunal by the impugned order dated 29th December, 2006 allowed the Respondent's appeal by taking note of the order of its coordinate ....