JUDGMENT : D.K. Jain, J. This appeal under Section 35-L(b) of the Central Excise Act, 1944 is directed against order dated 23rd April, 2008 passed by the customs Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Appeal No.E/3192/04. 2. By the impugned order the Tribunal has come to the conclusion that "Precipitated Calcium Carbonate" is classifiable under Heading 2836.90 and not under Heading 2505.90, as claimed by the assessee. It is clear from the impugned order that for coming to the said conclusion the Tribunal has relied on the decision of this Court in the case of Gulshan Sugar and Chemical Works, (2009) 17 SCC 701 . 3. We have heard learned counsel for the parties. 4. Mr. S.K. Bagaria, learned senior counsel, appearing on behalf of the assessee has strenuously urged that the Tribunal has erred on facts and in law in relying on the said decision inasmuch as the process involved in the manufacture of assessee's final product, viz. "Precipitated Chalk" is different from "Precipitated Calcium Carbonate". However, on a query by us, learned counsel conceded that the chemical composition of both the said end products is same. 5. Besides, having glanced through the grounds urged in support of the appeal we find that such a plea was neither urged before the Tribunal nor has it been raised in the present appeal. In that view of the matter, in our opinion, in the light of the aforementioned decision of this Court, with which we are in respectful agreement, no fault can be found with the order of the Tribunal, warranting our interference. 6. Accordingly, the appeal, being devoid of any merit is dismissed but with no order as to costs. Appeal dismissed.