JUDGMENT

Bhan, J. — These appeals pertain to the same issue. For the sake of convenience, the facts are taken from Civil Appeal No. 1836 of 2001.

2. The assessee-appellant (for short “the appellant”) being aggrieved by the final order No.526/2000/C dated 7-12-2000 passed by the Central Excise and Gold (Control) Appellate Tribunal, New Delhi (for short “the Tribunal”) in Appeal No. E/2154/2000-C has filed the present appeal under Section 35-L of the Central Excise Act, 1944 (for short “the Act”). The Tribunal by the impugned order has set aside the order of the Commissioner (Appeals) classifying `Denatured Salt’ under the Chapter Heading 25.01 and held that `Denatured Salt’ is classificable under the Chapter Heading No. 38.24 of the Central Excise Tariff Act, 1985 (for short “the Tariff Act”).

FACTS

3. Appellant is a limited company incorporated under the Companies Act, 1956 and is engaged in the manufacture of Hydrazine falling under the Chapter Heading No. 28.25 of the Tariff Act. Appellant, during the course of manufacture of the final product produces residuary by-product, i.e., ‘Denatured Salt’. Appellant filed classification list claiming classification of the said product under t