TMI Blog2023 (5) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty against the said order. HELD THAT:- The said issue came up before the Tribunal in the COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS TATA STEEL LTD. [ 2018 (6) TMI 1832 - CESTAT KOLKATA] , wherein it was held that After going through the definition as contained in McGraw Hill dictionary it appears that the same confined only to Cathode Ray Tube (CRT) which are generally used to manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeals filed by the Revenue are dismissed. - Customs Appeal Nos.76311,76652-76656 & 75859,75860/14 - FINAL ORDER NO. 75290-75297/2023 - Dated:- 1-5-2023 - HON BLE MR.ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE MR. RAJEEV TANDON, MEMBER ( TECHNICAL ) Shri Monish Mohan, Authorized Representative for the Appellant None for the Respondent ORDER Per Ashok Jindal : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us. 3. Heard the ld.A.R. for the Revenue. 4. None appeared on behalf of the respondents. 5. After hearing the ld.A.R. for the Revenue, we find that said issue came up before the Tribunal in the Commissioner of Customs (Port), Kolkata Vs. Tata Steel Ltd. reported in 2019 (369) ELT 1240 (Tri.- Kolkata), wherein the facts are as under : 2. The brief facts of the case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the above cited case, has observed as under : 3. After going through the definition as contained in McGraw Hill dictionary it appears that the same confined only to Cathode Ray Tube (CRT) which are generally used to manufacture of computer monitor and picture tube of T.V. etc. The imported cable does not belong to that category. Therefore, the Ld. Commissioner (Appeals) has rightly s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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