TMI Blog2019 (2) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... he Order-in-Original - Also, the adjudicating authority has nowhere discussed as to how the drawings and design require re-classification. Therefore, a finding was required by the adjudicating authority as to how the drawings and design sought to be imported could be categorized as either nuclear reactor or boiler or machinery and mechanical appliances, to be covered under Chapter 84 - Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 16.07.2011 for clearance of Drawings and Design for 33M2 Sinter Plant classifying the same under CTH 49060000; the drawings were supplied by M/s. China Metallurgical Engineering and Project Corporation (MEPC), Beijing vide invoice No. 11 ZY-57 dated 07.07.2011; the same being supplied as per Contract No. MEPC/LANCO/1002 dated 28.12.2010, etc. 1.2 Put on notice by the Revenue, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby charged to duty at BCD 7.5% plus CVD 10% and other cesses as applicable, as per his Order-in-Original. The assessee-respondent herein preferred an appeal before the Commissioner of Customs (Appeals), Chennai, against the above Order-in-Original and the Commissioner (Appeals) vide the impugned Order has rejected the re-classification made by the adjudicating authority and thereby allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manuscripts, typescripts and plans Whereas heading of Chapter 84 reads as under : Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 5. Therefore, a finding was required by the adjudicating authority as to how the drawings and design sought to be imported could be categorized as either nuclear reactor or boiler or machinery and mechanical applian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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