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2004 DIGILAW 1580 (SC)

GULSHAN SUGAR AND CHEMICALS WORKS v. COLLECTOR OF CENTRAL EXCISE, MEERUT

2004-11-04

A.R.LAKSHMANAN, S.H.KAPADIA, S.N.VARIAVA

body2004
ORDER 1. This appeal is against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), New Delhi dated 10-12-1998. Both the adjudicating authority as well as the Tribunal have, after considering the process involved, came to the conclusion that the product manufactured by them cannot fall under Tariff Item 2505.90 by virtue of Chapter Note 2 to Chapter 25. 2. It is settled law that where technical processes are concerned, findings of the Tribunal are ordinarily not to be disturbed. In this case nothing has been shown to us to arrive at a different conclusion. We, therefore, see no reason to interfere. 3. The appeal stands dismissed. There will be no order as to costs.