ORDER
Archana Wadhwa
1. Shri S. Dasgupta, learned Advocate appearing for the appellants explains that the demand of duty of Rs.40,85,228.00 (Rupees forty lac eighty five thousand two hundred twenty eight only) has been confirmed by the authorities below as a consequence of the earlier Order-in-Appeal No. 220/RA/Cal-II/97 dated 10.7.97 passed by the Commissioner (Appeals) vide which he had classified the product in question that is ‘Himtaj Oil’ as falling under sub-heading No.3305.10 as against the appellants claim of the same being classifiable under Heading No.3003.30 It is argued that the earlier Order-in-Appeal relied upon by the authorities below for confirmation of demand of duty has since been set aside by the Tribunal vide order No.A-629/Cal/2000 dated 19.5.2000 holding ‘Himtaj Oil’ is Classifiable under heading 3003.30. As such submits the learned Advocate that the demand of duty against the appellants is to sustainable in view of the fact that the classification dispute has been settled. Shri V.K. Chaturvedi, learned SDR appearing for the Revenue admits the above factual position. Inasmuch as the Tribunal in appellants’ own case has held that ‘Himtaj Oil’ is classifiable under heading 3003.30 as ‘Ayurvedic Medicament’, the differential amount of duty confirmed by the authorities below by holding the same as classifiable under sub-heading 3305.10 is not sustainable. Accordingly, following the ratio of the earlier Tribunal’s order as referred supra, we, after dispensing with the condition of predeposit of duty, take up the appeal itself and set aside the impugned order. Appeal is allowed with consequential relief to the appellants.
(Dictated & pronounced in Court)