TMI Blog2015 (4) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... not seem to be any mistake apparent from the case records with respect to this aspect and ROM filed on this account needs rejection. Valuation of goods - HELD THAT:- It is observed from Paras 37, 38 and 38.1 of the Order-in-Original No. 18/Commissioner/2010, dated 8-4-2010 - 27-4-2010, that adjudicating authority has given detailed findings as to why the data furnished by the appellant is not acceptable. The order passed by the adjudicating authority on this aspect is well reasoned, feasible and legal and is upheld. So far as contention raised at Para 2(iii) is concerned, it is observed from Para 35 of the Order-in-Original passed by the adjudicating authority that Brass Rods are classifiable under Tariff Heading 7407 21 20 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the valuation of the goods as per grounds of appeal of the appellant has not been addressed by the Bench while deciding the appeal under order dated 24-7-2014. (iii) That Brass Rods are classifiable under Tariff Heading 7407 21 20 as per Para 35 or the OIO passed by the adjudicating authority and are specified goods for exemption under Notification No. 8/2003. That the issue raised during the proceedings has not been addressed by the Bench. 3. Sh. K. Sivakumar (AR) appearing on behalf .of the Revenue argued that the time barred aspect has been discussed in detail by the Bench after perusing the case records, therefore, ROM needs rejection on this aspect. With respect to other two points raised by the appellant, as at Paras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from Paras 37, 38 and 38.1 of the Order-in-Original No. 18/Commissioner/2010, dated 8-4-2010 - 27-4-2010, that adjudicating authority has given detailed findings as to why the data furnished by the appellant is not acceptable. The order passed by the adjudicating authority on this aspect is well reasoned, feasible and legal and is upheld. 4.2 So far as contention raised at Para 2(iii) is concerned, it is observed from Para 35 of the Order-in-Original passed by the adjudicating authority that Brass Rods are classifiable under Tariff Heading 7407 21 20 of the Central Excise Tariff Act, 1985. Further as par Clause (xxiv)(A)(C) of the Annexure to Notification No. 8/2003-C.E., dated 1-3-2003 Tariff Headings 7407 21 20 has not been excluded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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