2011 (3) TMI 1201

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..... The assessee as well as the Revenue are in appeal before this Tribunal. 2. The facts of the case are that the appellants are manufacturing prickly heat power and classified the same under Chapter Heading No.30.03, but the department wants to classify the same under Heading No.33.04, therefore, the dispute arose. 3. The Assistant Commissioner classified the product under Chapter Heading No.33. .....

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..... p; Hon'ble apex Court in the case of  Muller & Phipps (India) Ltd., Vs. CCE, reported in 2004 (167) ELT 374 (SC) wherein the Hon'ble apex Court  has held that the prickly heat powder is classifiable under Heading No.30.03 of the Central Excise Tariff Act, 1985, therefore, the issue is no more res integra.  6. Following the said decision, we also classify the impugned product unde .....

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