2018 (2) TMI 951

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..... espondent Per: V. PADMANABHAN  The present appeal is filed against the Order-in-Appeal No. 467/2007 dated 18.05.2007. The appellant imported "Insoluble Sulphur" from Malaysia. The dispute in the present case is regarding the classification of the imported goods. Sample of the imported goods were tested and it was found that the imported goods were mixed with 20% oil. The Department was of .....

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..... . CEAT Tyres (I) Ltd. 1989 (44) E.L.T. 333 (Tri.) ii. Appollo Tyres Ltd. Vs. Collector of Customs - 1990 (45) E.L.T. 502 (Tri.) 4. The learned DR justified the impugned order. 5. The imported goods have been declared as Insoluble Sulphur but the doubt in classification has arisen because of the presence of 20% oil as found during testing of the sample of the imported goods. Upon perusal of th .....

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..... having been set aside by the Supreme Court, may be followed. 3. Shri Sunder Rajan, learned Departmental Representative accepted that the Tribunal's earlier order cited by the learned Advocate fully covers the issue involved in this case. He, however, reiterated the arguments of the Revenue advanced in the matter before the Bench (Collector of Customs, Bombay v. CEAT Tyres (I) Ltd. And J.K. Indus .....

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