2011 (2) TMI 46

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..... , one filed by the assessee and other filed by the Revenue are being disposed by a common order as the issue involved is identical.   2. In Appeal No.E/3746/1998 filed by the appellant, the lower authority has upheld the classification of Trichup Oil manufactured by the appellant as falling under CH 3305.99 as against appellant s claim of classification under CH 3003.39. Learned Advocate app .....

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..... roduct under CH 3305.10. Revenue is in appeal against said order on the ground that the correct classification is 3305.99. The assessee has not challenged the said order and has accepted the classification under CH 3305.10.   As Hon'ble High Court vide its above referred order has rejected the Revenue s contention of classification under CH 3305.99, we find no merits in the Revenue s appeal. .....

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