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TMI Blog2017 (3) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri A. Mishra, A.R. ORDER Per Ashok K. Arya M/s Anil Products is in appeal against OIA No.21-24/203/CCE/COMMR-A/AHD, dt.07.02.203, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad-II, whereunder the product viz. Anhydrous Dextrose I.P. has been held to be classifiable under Chapter Heading No.29.42.00 of First Schedule to the Central Excise Tariff Act, 1985. 2. The Appellant has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said judgment observes as under:- "9. At this stage, we also take note of the latest decision of the Tribunal in case of CCE, Indore v. Tirupathi Starch & Chemicals Ltd. - 2005 (185) E.L.T. 356 (Tri-Del.), wherein after taking note of the Tribunal's decision in case of M/s. Anil Starch Product Ltd. as also Hon'ble Mumbai High Court judgment in case of Tata Exports Ltd., it was held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned DR has no doubt referred to the judgment of the Hon'ble High Court of Bombay in the case of Tata Exports Ltd. v. UOI - 1989 (43) E.L.T. 245 (Bom.), wherein the Dextrose were held to be classifiable under Heading 29.01 of the Customs Tariff. But this judgment has no application to the case in hand on account of the subsequent amendments made in Chapter Headings 17 & 29. Similarly, for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and with the support of said decision, held that the item Anhydrous Dextrose is rightly classifiable under CH No.17.02 of Central Excise Tariff. It is to be noted that the Revenue went in appeal to Hon'ble Supreme Court against the decision of CESTAT Ahmedabad in the case of Maize Products (supra) and Hon'ble Supreme Court in its order dt.08.10.2010, passed in Civil Appeal No.257/2010 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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