2009 (11) TMI 418

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..... the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The issue involved in this case pertains to classification of Vaccine with Diluents. The relevant show-cause notices proposed to classify the .....

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..... classification of the said product reached finality." 3. In the case of Ventri Biologicals (supra), similar product was classified under Heading 30.02. It was this classification which was upheld by the Supreme Court. 4. Interestingly, the ld. Commissioner (Appeals) classified the product under sub-heading 3823.00/3823 70 90 as if the department wanted the classification in this manner. The ld. .....

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