2008 (3) TMI 602

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..... adhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), the Revenue has filed the present appeal. We have heard Shri D.S. Negi, learned SDR appearing for the Revenue. None appeared for the respondent. 2. The respondent is a 100% EOU, who imported the Polyester Fabric Yarn Dyed Woven and claimed the classification under Heading 5407.52. However, the Revenue he .....

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..... pellants have not contested the classification in as much as there is no duty liability on them being a 100% EOU. There are plethora of judgments to the effect that the wrong claim of classification cannot lead to the allegations of the mis-statement or suppression on part of the importer. I also note that the Tribunal in case of identical matter of M/s. Jay Kay Exports vide its Order No. A-1019/K .....

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