ANGLO FRENCH TEXTILES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS appeal arises from Order -in -Appeal No. 47/91(TRY), dated 26 -8 -1991 holding that 'Mineral Khaki Dye Liquor' is manufactured by the appellants in their factory and their goods require to be classified under sub -heading 3206.90 and as a result the demands raised by show cause notice dated 1 -12 -1989 for the period 1 -6 -1989 to 30 -11 -1989 and by show cause notice dated 10 -5 -1990 for the period 1 -12 -1989 to 30 -4 -1990 have been confirmed.

(2.) SHRI P. Karunakaran, Administrator Officer along with Shri C. Durairaj, Manager (Excise) appeared for the appellants and contend that the appellants had taken their contention that the said item is not 'goods' as they are not marketable and not in stable condition. It is stated that said contention taken -up by them was considered by the Tribunal in the proceedings initiated for the earlier period and the Tribunal by its Order No. 756/98, dated 27 -3 -1998 was pleaded to upheld their contention and allowed the appeal. He submits that as the matter is totally covered, therefore the appeal is required to be allowed.

(3.) HEARD ld. D.R.