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2019 (1) TMI 1320 - AT - CustomsScope of SCN - Classification of imported goods - Jet Flash - whether classifiable under CTH 8542 or under classifiable under CTH 85235100? - benefit of N/N. 06/2006-C Ex dated 01.03.2006 - case of Revenue is that Commissioner (Appeal) has traveled beyond the scope of appeal filed by revenue before him, but to substantiate the same have not filed the appeal filed by them before the Commissioner (Appeal) - Held that:- In the appeal filed by the revenue not a single ground has been mentioned stating as to why the classification of the goods as held by the Commissioner (Appeal) under heading 8542 is not correct - Since no ground has been stated by the revenue in their appeal as to how such classification is erroneous, we are not inclined to take up the issue of classification - appeal filed by the revenue is dismissed as unsubstantiated.
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