2026 (4) TMI 1600

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....inesha, Member (Judicial) And Hon'ble Mr. Vasa Seshagiri Rao, Member (Technical) For the Appellant : Shri Akshay Kumar, Advocate For the Respondent : Smt. Anandalakshmi Ganeshram, Authorized Representative ORDER PER: SHRI P. DINESHA : Brief facts of this Appeal as narrated in the impugned Order-in-Appeal No. 522/2025 dated 09.06.2025 is reproduced verbatim for convenience : ....

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....02.03.2006, Sl. No.59'. 2. The above resulted in issuance of a Demand Notice (dt. 27.10.2010) under Section 28 (1) of Customs Act, 1962, the same was adjudicated which resulted in the Order-in-Original No.21538/2013 dated 05.08.2013. Aggrieved by the demand confirmed in the Order-in-Original, it appears that the Appellant filed an Appeal before the Commissioner (Appeals-II), Chennai and it also....

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.... & Kolkata Benches in the Appellant's own case. After hearing both sides, the only issue that arises for our consideration is, 'whether the classification of 'Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin' is correctly classifiable under CTH 9018 ?'. 4. We have perused the Final Order of this Bench in the Appellant's own case [Final Order No.40615/2015 dt. 05.06.2015 reported in 2....