1998 (10) TMI 201

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..... vocate, for the Respondent. [Order per : P.C. Jain, Member (T)]. The controversy in the present case is whether sweetened partly skimmed milk powder (SPSMP) is the same as sweetened skimmed milk powder (SSMP). Lower appellate authority has, relying on Punjab and Haryana High Court judgment in the case of M/s. Food Specialities Ltd., reported in 1991 (51) E.L.T. 310 (P & H) has held that they a .....

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..... t reported in 1998 (97) E.L.T. 402 (S.C.) by which Union of India's appeal against the judgment of Punjab and Haryana High Court in Food Speciality case has been dismissed. Accordingly we dismiss this appeal of the Revenue. 4. Before we part with this product, we must record that the ld. JDR's submissions, that in the present case the respondents have conceded the classification of partly sk .....

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