ORDER
V.K. Jain, Member (T)
1. The dispute in the present appeal of the Revenue relates to the correct classification of the product namely, ‘Dant Mukta’, imported by the appellant company from Nepal and to be used as raw material for the manufacture of Lal Dant Manjan. Whereas the Commissioner (Appeals) has accepted the respondent company’s contention of classification of the said product under Chapter Heading 33.06 of C.T.A., 1975 and C.E.T.A., 1985, the Revenue has contended in their appeal that the same is classifiable under heading No. 3003.39.
2.We have Shri J.R. Madhiam, learned J.D.R. for the Revenue, who has reiterated the Grounds of Appeal filed by the Commissioner. Shri Kamal Jeet Singh, learned Advocate for the respondent company has submitted a copy of this Tribunal’s decision in the case of Commissioner of Customs & Central Excise, Patna v. M/s. Sant Product Ltd. and Ors., vide Order No. A-48-51/KOL/2004 dated 22.1.2004, wherein the same product has been classified under 33.06 of CTA, 1975 and CETA 1985. The Tribunal has rejected the appeal of the Revenue. We respectfully follow the decision of this Tribunal and we reject the appeal of the Revenue by upholding the classification of the product done by the Commissioner(Appeals) under Heading No. 33.06 of CETA, 1985.