ANAND FOODS Vs. CCE

JUDGEMENT

(1.) THE short point to be considered in this appeal is whether vicks vaporate throat drops is classifiable under sub -heading 3003.30 as claimed by the assessee or under 3003.10 as per the Department.

(2.) IT was brought to our notice that issue is no longer res integra in view of the decision of the Supreme Court in the case of Naturalle Health Products (P) Ltd. v. CCE, Hyderabad reported in . Since the issue involved has already been resolved by the Supreme Court, following the same, we accept the plea of the party in classifying the item under 3003.30. Accordingly, appeal is allowed.