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2021 (8) TMI 1214 - CESTAT CHENNAIMis-classification of imported goods - printed thermal paper rolls - to be classified under CTH 4911 9990 or not? - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - Show Cause Notice in this case has been issued by the Additional Director General (ADG) of the Directorate of Revenue Intelligence (DRI) - Proper officer or not - HELD THAT:- The issue on merits has been decided in the appellant's own case in M/S. HI-TEC CORPORATION VERSUS COMMISSIONER OF CUSTOMS, CHENNAI-II [2017 (11) TMI 1437 - CESTAT CHENNAI] passed by the Commissioner of Customs, Nhava Sheva. The classification adopted by the appellant under CTH 4911 9990 has been accepted by the Department and the proceedings initiated vide the Show Cause Notice have been dropped. The appellant filed an RTI application seeking information as to whether any appeal has been filed by the Department against such Order-in-Original or whether the same has been accepted by the Department. It is seen that the Department has accepted the decision passed by the Commissioner of Customs, Nhava Sheva holding that the subject goods are to be classified under CTH 4911 9990. When this classification has been accepted, the Department cannot allege mis-classification for imports of the same goods made during the subsequent period. In POPULAR CARBONIC PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-I COMMISSIONERATE [2021 (8) TMI 240 - CESTAT CHENNAI], the Tribunal held that when the issue has been decided and has attained finality, the Department cannot be permitted to take a different stand for subsequent periods. A similar view was taken in ROSMERTA TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CE & ST, LTU DELHI [2019 (11) TMI 1573 - CESTAT CHANDIGARH]. The correct classification of the impugned goods would be under CTH 4911 9990, as contended by the appellant - Appeal allowed - decided in favor of appellant.
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