BANASKANTHA DIST. CP. MILK Vs. CCE

JUDGEMENT

(1.) THE issue involved in this appeal, filed by M/s. Banaskantha Distt. Coop. Milk Producers' Union Ltd. is whether Skimmed Milk Powder produced by them is classifiable under Sub -heading No. 0401.19 of the Schedule to the Central Excise Tariff Act as claimed by them or under Sub -heading No. 0401.13 as confirmed by the Commissioner under the impugned Order.

(2.) WE heard Shri Jitender Singh, learned Advocate for the Appellants, and Shri P.M. Rao, learned D.R. for the Revenue. The learned Advocate fairly mentioned that the issue involved in this appeal is same to the issue involved in appeal No. E/2793/2003 -NBC filed by M/s. Mehsana Distt. Coop. Milk Producers' Union Ltd. The Appellate Trbunal in the said appeal has held vide Final Order No. A/118/04 -NBC dated 10.2.2004 that "Skimmed milk powder manufactured by the appellants is classifiable under Sub -heading 0401.13 of the Central Excise Tariff." Following the decision in the said appeal we reject the present appeal. (Pronounced in the Open Court.)