JUDGMENT

Shah, J.-The Commissioner of Central Excise, Chandigarh has challenged the order dated 8th May, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short referred to as "CEGAT") in Appeal No. E/3084/99-D etc., by which the Tribunal dismissed the appeals preferred by the revenue involving the common question-whether the respondents were engaged in the manufacturing propagation of yeast leviable to central excise duty. Hence, these appeals.

2. Therefore, the short question involved in these appeals is-whether the yeast propagated by the respondents having self-life of 6-8 hours which can be preserved in containers was excisable to the customs duty under description of heading 21.02 of the Central Excise Tariff Act. The Tariff Heading 21.02 reads thus:-

Heading Sub- Description of Goods Rate No. Heading No.   Duty

21.02 Yeasts (active or inactive); other single-cell micro- organisms, dead (but not including vaccines