2013 (10) TMI 38

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..... were eligible for availment of benefit of Notification No. 4/2006-CE - Principal raw material was Zircon sand and Classified the same under CTH 2615 10 00 - Whether import of goods and declared the same as Zircon sand (Zircon Ore) and claimed the benefit of non-payment of CVD by availing the benefit of Notification No. 4/2006-C.E. was correct or not – Held that:- The goods which were imported i.e .....

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..... No. 267 to 279/2013/Cus/Commr(A)/AHD dated 08.04.2013 vide which the first appellate authority has set-aside the assessment done by the adjudicating authority. 2. After hearing both sides for some time on the stay petitions, we find that the appeals themselves can be disposed of at this juncture as the issue lies in a very narrow compass. Accordingly, after dismissing the applications made by t .....

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..... is no more res-integra. It was brought to our notice by the learned counsel on behalf of the respondents that lower authorities in order in original No. 03/Commr/2012-13 dated 19.3.2013, in respect of Ruby Ceramics Pvt. Limited, at Para-27 has clearly recorded that decision of the Tribunal in the case of Classic Microtech Pvt. Limited has been accepted and the Board has decided not to file an app .....

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