2017 (4) TMI 635

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..... hitaash K., inha, Adv., Mr. Jitesh P. Gupta, Adv. And Ms. Shreya Dahiya, Adv. For the Respondent : Mr. K. Radhakrishnan, Sr. Adv., Mr. Sudhir Walia, Adv., Mr. B. Krishna Prasad,Adv., Mr. V.Lakshmikumaran, Adv., Ms. Nupur Maheshwari, Adv., Mr. Dhruv Matta, Adv. And Mr. M. P. Devanath,Adv. ORDER 1. This appeal arises out of the final order No. A/1653/14/CSTB/C-I dated 29.10.2014 passed by the Cus .....

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..... the assessee. No issue on the said classification was raised by the assessee in the present case wherein the issue of classification of Imaging Plates, IP Cassettes was alone contested. 5. In the impugned order, the learned Tribunal did not accept the decision of the coordinate Bench in Jindal Photo India Pvt. Ltd. (supra) and took the view that the two items were more appropriately classifiable .....

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..... nch. Judicial discipline demanded the quasi judicial authority i.e. the learned Tribunal to act in such a manner. That apart, the learned Tribunal seems to have found a case which was not even urged by any of the parties before it, namely, that Imaging Plates and IP Cassettes merit classification under Chapter 37. 9. In the aforesaid circumstances, we are of the view that the order of the learned .....

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