(1.) AGGRIEVED by the order of the Appellate Tribunal in allowing the appeal filed by the Revenue, the assessee is before this Court challenging the said order by filing the present appeal.
(2.) THE appeal was admitted by this Court and the core issue raised for consideration before this Court is whether the classification of water filters manufactured and cleared by the appellant/assessee to be assessed under CET sub -heading 7323.10 as tableware and kitchenware, as claimed by the assessee or under CET sub -heading 8421.10, as filtering or purifying machinery or apparatus, as contended by the Revenue.
(3.) HEARD the learned counsel appearing for the appellant/assessee and the learned standing counsel appearing for the respondent/Department.