(1.) THESE two appeals are filed by the Department against the orders of the Commissioner (Appeals) No. 350 -351/CE/Appl/LDH/05 dated 25.07.2005.
(2.) HEARD both sides. The relevant facts, in brief, are as follows:
(3.) 1. Learned DR took us extensively through the terms of the agreements and also took us through the classification issued by the Central Board of Excise & Customs which is as follows: