2019 (11) TMI 388

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..... do - ROA application allowed. Classification of imported goods - Mono Pottasium Phosphate - HELD THAT:- The Tribunal has held in the cases of VARDHAMAN FERTILIZERS SEEDS PVT LTD., ANIKA INTERNATIONAL RR SHAH VERSUS COMMISSIONER OF CUSTOMS PUNE [ 2016 (11) TMI 2 - CESTAT MUMBAI] , COMMISSIONER OF CUSTOMS (IMPORT) NHAVA SHEVA VERSUS SOLUFEED PLANT PRODUCT SERVICES PVT. LTD., RICHFIELD FERTILI .....

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..... he Respondent. ORDER PER: BENCH 1. The above application for restoration of appeal has been filed by the department seeking to restore the appeal that was dismissed on monetary limits on 08.10.2018. It is submitted by the learned AR Shri B. Gunaranjan that the Tribunal had dismissed the appeal observing that the monetary limit was less than ͅ .....

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..... issions and perusal of records and obtaining the consent of both sides, we are of the opinion that since the issue stands covered by various decisions, the appeal itself can be heard and disposed of. The issue is with regard to the classification of Mono Pottasium Phosphate imported by the assessee. The Tribunal has held in the cases of Vardhaman Fertilizers Seeds Pvt Ltd vs CC, Pune [2017 (345) .....

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