ORDER Heard the learned counsel for the parties. In our view, the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal in Final Order No. 372 of 1994-D holding that the product "Aprot" manufactured by the appellant Company cannot be held to be "prepared and preserved food" under Tariff Item I-B eligible for exemption under Notification No. 17/70 cannot be said to be, in any way, illegal or erroneous. Hence, this appeal is dismissed.