CCE Vs. SWARAJ MAZADA LTD.

JUDGEMENT

(1.) A common issue arises for determination in these two appeals against two separate adjudication orders and the appeals are, therefore, heard together and disposed of by common order.

(2.) THE issue relates to classification of ambulances, whether under CET sub -heading 8702.90 as claimed by the manufacturers/respondents or CET sub -heading 8702.10 as contended by the Revenue.

(3.) OPERATIVE part of the order already pronounced in the open Court on 15.2.2005.