2012 (7) TMI 171

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e in the Customs area - decided in favour of assessee relying on Garden Silk Mills Vs. UoI [1999 (9) TMI 88 (SC)] - C/855/2003 - - - Dated:- 13-6-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri Anand Nainawati, Adv.: for Assessee. Shri J.S. Negi, A.R.: for the Revenue. Per: M.V. Ravindran: This appeal has been filed by the Revenue against Order-in-Appeal No. 295/2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ons made by both sides on the merits of the case, we find that the Revenue is aggrieved by the order for non-inclusion of the bagging charges in the value of Potash imported only on the ground that the bagging has been done before out of charge in the Customs area. 5. On going through the order of first appellate authority, we find that the first appellate authority has relied upon the Order-i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X