Archana Wadhwa, Member (J) - (1.)BOTH the appeals, one filed by the Assessee and other filed by the Revenue are being disposed by a common order as the issue involved is identical.
(2.)IN Appeal No. E/3746/1998 filed by the Appellant, the lower authority has upheld the classification of Trichup Oil manufactured by the Appellant as falling under CH 3305.99 as against Appellant's claim of classification under CH 3003.39. Learned Advocate appearing for the Appellant submits that the dispute about the classification stand resolved by Hon'ble High Court of Gujarat vide their order dt.26.08.10 passed in the same Appellant's case. The prayer made by the Appellant before Hon'ble High Court was to declare the classification of Trichup Oil as falling under CH 3003.39 or in the alternative under CH 3305.10, as against the Revenue's claim of classification under CH 3305.90. Hon'ble High Court vide said order has upheld the contention of Appellant of classification under CH 3003.39.
In view of the above, the order impugned in the said appeal is set aside and the appeal allowed with consequential relief.

In the Revenue's appeal, being Appeal No. E/922/2001, the Commissioner (Appeals) has held the classification of the product under CH 3305.10. Revenue is in appeal against said order on the ground that the correct classification is 3305.99. The Assessee has not challenged the said order and has accepted the classification under CH 3305.10.

As Hon'ble High Court vide its above referred order has rejected the Revenue's contention of classification under CH 3305.99, we find no merits in the Revenue's appeal. The same is, accordingly, rejected.

(3.)BOTH the appeals are disposed off in above manner.