2017 (11) TMI 787

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..... ellant. Shri A.S. Hasija, Consultant, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - Revenue has filed these two appeals against Orders-in-Appeal number 525/2014, dated 17-6-2014 and number 1161/2015, dated 4-8-2015 passed by Commissioner of Customs (Appeals). 2. The brief facts are that the respondent namely M/s. LG Life Sciences India Pvt. Ltd., imported the goods .....

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..... importer classifying the goods under CTH 9018 90 31 will prevail and assessment contrary to the claim of the importer is void. The Revenue has also appealed against this order inter alia saying that the Commissioner (Appeals)' order based on the ground that Assessing Officer had not passed the Speaking Order within 15 days of the reassessment as required under Section 17(5) of the Customs Act, 19 .....

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..... ch has been passed on merits by the Commissioner (Appeals). The Revenue made the submission that the goods namely 'Toraxymin Single Unit Catridge (Dialyser Blood Filter)' are a kind of purifying or filtering machine/apparatus for liquid (Blood); therefore, this item deserves classification under CTH 8421 29 00 and not under CTH 9018 90 31. However, after perusal of the literature produced by the r .....

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