- (1.) The question involved in this appeal is as to under what entry does the product, sold under the brand name of Surje which is a dietary supplement of superior proteins fall. According to the appellant, this product would come under heading 04.04, whereas according to the Department it will fall under Heading 21.07.
(2.) The Tribunal by a detailend order, having considered all the contentions of the parties come to the conclusion that the product in question would come under the Heading 21.07. Learned counsel for the parties have taken us through the relevant portions of the Tribunals decision and also the entries in question and in our opinion in this particular case, we see no reason to interfere with the order of the Tribunal. The appeal is accordingly dismissed. However, there will be no order as to costs.;