9911796707
TMI Blog2003 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Justice K.K. Usha, President]. - The issue raised in this appeal at the instance of the Revenue is whether the goods imported by the respondent has to be classified under Customs Tariff Sub-heading 8208.40 as contented by the Revenue or under 8432.90 according to the assessee. Both the authorities below took the view that it would come under 8432.90 as contented by the assessee. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s." Then the only question is whether the goods imported are 'coulter' as held by the Commissioner (Appeals). A reading of the impugned order would show that on examination of the goods the Appraising Officer, Incharge of import had confirmed that the item was coulter. After examining the catalogue and the samples produced, the Commissioner (Appeals) has also taken the same view. 3. The mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at be so, it is covered by the exclusion in Note (4) under 8208. Therefore, we find that the contention taken by the Revenue that the goods imported by the respondent are to be classified under 8208.40 cannot be accepted. The appellant placed documents before us to show that identical goods are being cleared at Madras Port as coulter under 8432. For these reasons, we affirm the order impugned and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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