9911796707
TMI Blog2007 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... enue are re-heard and taken up for decision. 2. With regard to the facts of the case and the submissions of the Revenue, we are reproducing paras 2 and 3 of the Final Order Nos. 601 & 602/2006, dated 16-3-2006 [2006 (200) E.L.T. 473 (Tribunal)]. "2. The respondents imported Jelly filled Copper Cable Scrap and contended that they are not liable to Customs duty, as they do not appear in the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Principles of Natural Justice seems to be misplaced inasmuch as the Assistant Commissioner has issued letters to the respondent and had granted personal hearing before deciding the issue. Hence, Principles of Natural Justice has been followed. (ii) The Commissioner, in the OIA, has observed that Hon'ble Tribunals held that the goods are not excisable. These decisions are appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f under harmonized system. Hence, the classification under CTA 7404, decided by the Assistant Commissioner, is correct. (v) The Assistant Commissioner has correctly applied the Section Note XV and Chapter Notes to decide the classification correctly under CTA 7404. Once the classification is decided under 7404, all relevant duties have to be paid." 3. When the matter was heard first on 17- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned goods are not classified in the Customs Tariff Act, 1975 does not satisfy the Principles of Natural Justice especially when the Assistant Commissioner was intending to revise the classification done earlier through the impugned order. We cannot fault with the observations of the Commissioner (Appeals). The goods were originally classified under Chapter 85. Later, when the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
