2022 (11) TMI 925

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....ICAL) Shri Sanjay Kumar Singh, Authorized Representative (DR) - for the Department None - for the respondent. ORDER JUSTICE DILIP GUPTA The Department has filed this appeal to assail the order dated 30.01.2015 passed by the Commissioner by which the demand proposed in the three show cause notices has been dropped as the goods manufactured by the respondent have been classified under....

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....ssification under Chapter Heading No. 39201099, 39269099, 39232100/39232990 as sought by DGCEI". 3. The relevant portion of the order of the Commissioner is reproduced below :- "My view that the goods manufactured by the Noticee No. 1 are appropriately classifiable under Chapter 54, 63 and 60 of the Central Excise Tariff which is also affirmed by the decision of the Hon'ble CESTAT, Ahm....