MILCENT APPLIANCES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged the order dated 20-1-2000, being OIA No. 2425 to 2431/99/(356 to 362-Ahd-II) CE/COMMR (A)/Ahd, passed by the Commissioner (Appeals), Central Excise and Customs, Ahmedabad allowing the appeals of the department and setting aside the Orders in Original passed by the Assistant Commissioner, Central Excise, Anand and holding that Domestic Flour Mills are classifiable under Heading No. 85.09 of the Tariff and not under Heading No. 84.37 as held by the Assistant Commissioner.

(2.) The petitioner, a Private Limited Company is engaged in the business of manufacturing Domestic Flour Mills popularly known as Gharghanti .

(3.) Various show cause notices had been issued demanding duty from the petitioner company on the ground that Gharghanti was classifiable under Heading No. 85.09 of the Tariff.