TMI Blog2017 (10) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... /16/2008-DB - Final Order No. 21822-21823 / 2017 - Dated:- 24-8-2017 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member None for the appellant Shri Madhupsaran, Asst. Commissioner(AR) for the respondent ORDER Per : S. S. Garg These two appeals have been filed by the appellant directed against the impugned order dt. 24/09/2007 passed by the Commissioner(Appeals) wherein the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Since identical issue is involved and the impugned order is also common, both the appeals are being disposed of by this order. 2. Briefly the facts of the present case are that the appellants are engaged in the business of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Heard both sides and perused records. 4. None appeared on behalf of the appellant in spite of notice. Since the appeals pertain to the year 2008, we proceed to decide the same on the basis of grounds of appeal and other materials available on record. 5. In the grounds of appeal, the appellant has submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the factual and legal position. It has been submitted by the appellant that the goods imported by them were classifiable under CTH 85167990 and claimed benefit of concessional rate of duty under Notification No.21/2002 dt. 01/03/2002 provided at Sl.No.1(ii) of List 32A, Sl.No.252A of the Table annexed to the said Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for appliances/machines where the heating is not done by way of electricity and which are in the nature of machines for industrial use. Further the Commissioner(Appeals) has observed that as per the technical manual of the manufacturer, the item is shop Roaster Type L5 GAS Fired for roasting coffee in batches of 5 to 12 kgs. Therefore the Commissioner(Appeal) has held that the same cannot be considered as electro thermic appliances and therefore cannot be classified under the heading 8516 and accordingly he classified the impugned goods under Chapter 8419. Further the Commissioner(Appeals) has also discussed in the impugned order as to why the impugned goods should fall under 8419. Further the learned Commissioner has also discussed regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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