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2012 (10) TMI 301 - HC - Central ExciseWhether tea fortified with vitamins is liable to tariff under Chapter 21 of the Customs Tariff Act, 1975 or under Chapter 9 of the Customs Tariff Act, 1975 – Held that:- power tea fortified with vitamins, produced by the petitioner company, was assessed to duty under Chapter Heading 2101. However, the Appellate Commissioner on appeal passed an order holding that power tea with vitamins manufactured was not classifiable under sub-heading 2101.20, but was classifiable under Chapter 0902 - The demand of Central Excise was dropped. The aforesaid decision has assumed finality, there being no further appeal therefrom. A different stand cannot now be taken. - Decided in favor of assessee. Since no appeal was preferred against the order passed by the Tribunal in one case and the same has become final, the Department is not entitled to raise the same point in other cases. Decisions in Indian Oil Corporation Limited v. Collector of Central Excise, Baroda, [2006 (8) TMI 8 - SUPREME COURT OF INDIA] and J.K. Synthetics Ltd. & Anr. v. Union of India & Ors., [1981 (4) TMI 96 - HIGH COURT OF DELHI] followed. Decision in Commissioner of Customs and Central Excise, Goa v. Phil Corporation Limited [2008 (2) TMI 3 - SUPREME COURT OF INDIA] distinguished.
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