2008 (9) TMI 61

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.... Advocates, for the Respondent. [Order]. - Question involved in these 11 appeals is as to whether the product 'Dant Mukta' imported by the respondent is classifiable under sub-heading 3306.90 or 3306.10 of the Schedule to the Central Excise Tariff Act, 1985 and whether the exemption under Notification No. 6/03-C.E., dated 1-3-2003 and Notification No. 40/2002-Cus., dated 12-4-2002 is available to....

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....t against one such order-in-appeal, an appeal was filed before the Tribunal in the case of C.C. & C.E., Patna v. Sant Product Ltd. wherein respondent no. 1 was also a party. The Tribunal did not find any merit in the Revenue's contention that the product is not classifiable under Heading 3306.10 after observing that 'Dant Mukta' and 'Dant Shakti' are identical products which are used as raw materi....