2019 (1) TMI 1733

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..... Advocate for the Appellant Shri Manoj Kumar, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 24.06.2011 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2. Briefly stated, the facts of the case are that the appellant is engaged in the manufacture of Visi coolers (Refrigerators), falling under Chapter Head .....

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..... r has imposed penalty on the appellant under Section 112(a) of the Customs Act, 1962. On appeal, the Ld. Commissioner (Appeals) vide the impugned order dt. 24.06.2011 has upheld the classification of goods as well as the adjudged demands confirmed in the original order dated 17.08.2010. 3. Learned Advocate appearing for the appellant submitted that the description of goods mentioned in the Bill o .....

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..... Notification dated 06.01.2009 (supra). 5. Heard both sides and perused the records. 6. We find that the supplier M/s. Jinan Wenshing Glass Co. Ltd. had furnished a detail technical right-up on the characteristics of insulated glass and also confirmed that the door glass supplied by them to the appellant herein falls under the category of insulated glass panels, which were manufactured as per the .....

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