2008 (9) TMI 61

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....umaran, Alok Yadav and M.P. Devanath, 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. 40/200....

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....eals) in favour of the respondents. That 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 identica....