2001 (1) TMI 725

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..... ndent. [Order per : G.A. Brahma Deva, Member (J)]. - Facts of the case in brief are that M/s. Indian Aluminium Co. imported Release Film with brand name 'TEDLAR' under 10 Bills of Entries. The goods were classified under Chapter 57 with the benefit of Notfn. No. 174/92 and 98/94 and cleared the goods on payment of concessional rate of duty. It appears that the goods are correctly classifiable u .....

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..... tfn. No. 174/92. Further he said that Commissioner (Appeals) has accepted in his order that there was a sheer clerical error. Further he referred to the Board's Circular No. 9/96, dt. 13-2-96 wherein it was stated that in respect of the Notifications discussed under category (i) above, if the goods are squarely covered by the description but not by the Chapter/Heading/Sub-heading Nos. and the spec .....

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..... has to be construed strictly and as per the notification it exempts only the items falling under Chapter 37. 4. We have carefully considered the matter. On going through the impugned order we find that there was no occasion for the Commissioner to take note of the Circular while deciding the issue. Neither it was raised nor considered. 5. In the facts and circumstances we are of the v .....

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