Aaron Pharmaceuticals Pvt. Ltd. vs Collector Of C. Ex.

1. Heard the learned Counsel for the parties.

2. In our view, the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal in Final Order No. 372/1994-D holding that the product "Aprot" manufactured by the appellant-Company cannot be held to be 'prepared and preserved food' under Tariff Item No. 1B eligible for exemption under Notification No. 17/70 cannot be said to be, in any way, illegal or erroneous. Hence, this appeal is dismissed.