CCE Vs. TETRA PAK INDIA LTD.

JUDGEMENT

(1.) The issue involved in the present appeal is, as regards the classification of "Aseptic Packaging." Whereas the appellant has classified the same under Heading 7607.60, the Revenue has classified it under Heading 3920.35 and vide their impugned orders, the original adjudicating authorities have confirmed the demand of duty accordingly. However, on appeal, the Commissioner (Appeals) set aside the Order -in -Original and allowed the appeal. Hence the present appeal by the Revenue.

(2.) After hearing both sides, we find that the issue is no more res integra and has been settled by this Tribunal in the case of CCE, Calcutta I v. India Foils Ltd. 2000 (39) RLT 304 (CEGAT). The said order of this Tribunal stands confirmed by the Hon'ble Supreme Court (reported in 2004 (157) ELT A35). We also note that the Board vide its Circular No. 753/69/2003 -CX dated 6.10.2003 has accepted the classification of the product under Heading 7607 instead of Chapter 39. Accordingly, we do not find any merits in the Revenue's appeal and is dismissed.