COMMISSIONER OF CENTRAL EXCISE Vs. KITPLY INDUSTRIES LIMITED

JUDGEMENT

(1.) In this appeal, filed by Revenue, the issue involved is whether the panels of laminated particle boards and panels of laminated medium density fibre board are classifiable under sub -headings 4406.90 and 4407.90 of the Schedule to the Central Excise Tariff Act, 1985, as Ordered by the Commissioner under the impugned Order or under sub -heading 4408.90 of the Tariff as claimed by Revenue.

(2.) We heard Shri A.S. Bedi, learned SDR for Revenue, and Shri Pravin Sharma, learned Advocate, for the Respondents, M/s. Kitply Industry Limited. It has been brought on record that the Tribunal, in the case of Respondents themselves [CCE, Noida v. Kitply Industries Limited, 2003 (151) E.L.T. 560 (T)] has held as under : -

(3.) Thus this Appellate Tribunal has already decided the classification of both the impugned products under Heading 44.06/44.07 in the case of Respondents themselves. Accordingly the appeal filed by Revenue is rejected.