TMI Blog2016 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... g No. 3808.20 of CETA, attracting nil rate of duty - Held that:- the Commissioner (Appeals) in the present impugned order has followed the earlier Order-in-appeal passed by him. Admittedly, the earlier Order-in-Appeal has not been challenged by the Revenue and stands accepted. In such a scenario no infirmity can be found in the present order of the Commissioner (Appeals) wherein he has simplicitor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order has accepted the assessees stand by observing that the issue already stands covered by the earlier Order-in-Appeal No. 163 (MPM) CE/JPR-I/05 dated 30/05/2005 in the same asseesses case where a detailed order on the classification was passed. Accordingly, he allowed the present appeal of the asseessee also. 3. We have seen the earlier Order-in-Appeal No. 163 dated 30/05/2005 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al as confirmed by the higher courts, which are classifying the products as bio-fertilizers instead of Plant Growth Regulators. Reference stands made to the Tribunal order in the case of Transpek Industries Limited Vs. Commissioner of C. Ex., Vadodara-I 2008 (230) ELT 351 (Tri.-Ahmd.) wherein the earlier order of the Tribunal in the case of Northern Minerals Ltd. Vs. Commissioner of C. Ex., New De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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