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TMI Blog2007 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - All the appeals are being disposed of by a common order as they arise out of the same impugned order, vide which duty of Rs.4,56,208/- stands confirmed against M/s. Ravi Gum Industries along with imposition of personal penalty of identical amount. In addition, personal penalties stands imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct Guar Gum has been held to be classifiable under tariff heading 11.01 of Central Excise Tariff as a product of milling industry attracting 'nil' rate of duty. In the light of the above decisions, the entire demand against them would become unsustainable. 4. Ld. DR relies upon the Tribunal's decision in the case of Dilip Gum Industries Ltd. v. Commissioner [2004 (174) E.L.T. 371 (Tri.)] laying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords and phrases used in Heading 13.01 as pointed out by the learned Advocate, does not appear to be correct. Secondly the Tribunal in that case agrees that tamarind kernel powder, a gum, falls under Chapter 11 as a product of milling industry. Thus, the Tribunal in the Dilip Gum's case agrees that all gums do not fall under Chapter 13 as otherwise it would have found that tamarind kernel powder a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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