- (1.) This appeal is filed against the judgment of the Customs, Excise and gold (Control) Appellate Tribunal (in short "cegat") , New Delhi dated 20/7/1999.
(2.) The appellants manufacture a product known as "licel". The appellants claim that their product is classifiable under Tariff Sub-Heading 3808.10 whereas according to the Department the product is classifiable under Tariff Sub-Heading 3003.10.
(3.) The Tribunal has held that the product is classifiable under Tariff sub-Heading 3003.10. The Tribunal has followed an earlier judgment of the tribunal in the case of CCE v. Pharmasia (P) Ltd. wherein, in respect of an almost identical product, namely, Mediker, it has been held that the product would be classifiable under Tariff Sub-Heading 3003.10. It must be mentioned that a special leave petition filed against the earlier judgment of the Tribunal has already been dismissed by this Court.;