Customs, Excise and Gold Tribunal – Delhi
Commissioner Of C. Ex. vs Uni Products on 29 May, 2000
Equivalent citations: 2001 (134) ELT 468 Tri Del
ORDER
P.S. Bajaj, Member(J)
1. It has been fairly conceded by both the sides that the issue involved in these two appeals regarding the classification of the non-woven carpets having exposed surface of polypropylene, had already been decided in favour of the respondents in their own earlier Appeal No. E/784/98-D, by the Tribunal along with Appeal Nos. E/1358 to 1360/98-D vide Order Nos. 44-47/2000-D 0 [2000 (119) E.L.T. 325 (Tribunal)].
2. In that earlier judgment, the Tribunal has taken a view that the product manufactured by the respondents is classifiable under sub-heading No. 5703.20 of CETA.
3. That being so, there is no merit in the appeals filed by the Revenue and the same are ordered to be dismissed. Ordered accordingly.