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2017 (3) TMI 932 - CESTAT ALLAHABADClassification of Synthetic Web Equipment - classified under Chapter Sub Heading No. 6307.90 of the First Schedule to CETA, 1985 or under Tariff Item No. 4202 1990 of the said schedule? - Held that: - Synthetic Web Equipment are classifiable under Sub Heading No. 4202 of the said Schedule - the entire duty demanded through the said SCN has been deposited before the adjudication - Since the matter was related to interpretation, we set aside the equal penalty imposed on appellants and personal penalty imposed on the other appellant - the appellants are directed to pay interest as required by law - appeal allowed - decided partly in favor of appellant.
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