2005 (1) TMI 435

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..... JDR, for the Respondent. [Order]. -  Heard both sides and perused the case records. These four appeals relate to the same issue and are against a common order-in-appeal. Initially, there was a dispute about classification of the impugned goods, which has been settled in favour of the appellants and hence they are liable to pay duty @ 15% ad valoram instead of the higher amounts paid earlie .....

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..... ribunal came to the conclusion that when the price was a lump-sum amount inclusive of all duties and taxes, it is to be understood as inclusive of duties and taxes, which are payable. In that case, the Tribunal also came to the view that the extra duty burden had not been shifted to the customer. 3. In view of my findings as above, I set aside the impugned orders passed by the lower authorit .....

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