TMI Blog2007 (8) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 and E/473/2006 - 906 and 907/2007 - Dated:- 2-8-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - Both Revenue and party have filed appeals in this case. The Revenue appeal arises from OIA No. 75/2005 dated 23-11-2005. The party's appeal arises from OIO No. 03/2006 dated 7-2- 2006. The assessees are producers of Betel Nut Pieces bearing the brand name of 'Crane'. Revenue directed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so initiated proceedings for re-classifying the very same product in terms of the new Tariff vide OIO No. 3/2006. He did not accede to the assessees' contention and confirmed the demand under the new Tariff, which is contested by the assessee in their appeal. 2. We have heard both the appeals. 3. The leaned JDR reiterates the grounds taken by the Commissioner of Central Excise to confirm t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufacture of a new and distinct product having a different character and use as the end product continues to retain its original character though in a modified form. Therefore, the Apex Court set aside the Tribunal's and High Court's order and upheld the assessee's contention. He further submits that the Revenue's contention pertaining to 8 digit classification has been dealt with by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct. Therefore, the effect of introduction of 8 digit classification does not have any consequences or bearing on the case. For that reason, we have to set aside the Order-in-Original passed by the Commissioner of Central Excise confirming demands under the 8 digit classification and allow the assessees' appeal. The Revenue appeal does not have any merit. As the impugned order passed by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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