AERO INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) After hearing the Learned Counsel for both the parties at length, we find ourselves in agreement with the view taken by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') in the impugned judgment [2006 (204) E.L.T. 61 (Tribunal)] that the product of the Appellant herein known as "Baygon Mosquito Specialist" is covered by Serial No. 37 (i.e., 'Mosquito coils, mats and other mosquito repellants') of Notification No. 9/2000-C.E. (N.T.) dated 1-3-2000. Since this Notification is issued Under Section 4A of the Central Excise Act, 1944, the Revenue rightly assessed the Excise duty under the aforesaid provision. Finding no merit in any of these appeals, the same are dismissed.