Order

This Appeal is filed against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (in short “CEGAT”), New Delhi dated 20th July, 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 Collector of C.Ex. v. Pharma­sia (P) Ltd. reported in 1990 (47) E.L.T. 658 (Tribunal) 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 the Court.

4. It is contended, on the basis of reports of chemical examiners and the Department of Dermatology & Venereology, that the Appel­lants’ product is an insecticide, Reliance is also placed upon various statements of dealers to the effect th