TMI Blog2018 (4) TMI 1953X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of N/N. 21/2002-Cus., dated 1-3-2002 at Serial No. 190B - HELD THAT:- It appears that in the previous orders the Department has classified the same item under the Heading 7204 49 00. It is the finding of the original authority that the goods were found to be seconds and defective steel plates which cannot be considered as fresh plates - When it is so, then the assessee-Appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are filed by the assessee-Appellants against the Order-in-Original No. KDL/COMMR/23/10-11, dated 22-2-2011 passed by the Commissioner Customs, Kandla and Order-in-Appeal No. KDL-CUSTM-000-APP-033-17-18, dated 10-8-2017 passed by the Commissioner of Customs (Appeals), Ahmedabad, respectively. Since the issue is identical, except for the period in dispute, in both the appeals, they are disposed of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see-Appellants have claimed the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 at Serial No. 190B. But the Department has denied the same. Being aggrieved, the assessee- Appellants have filed the present appeals. 5. With this background, we have heard Shri N.D. George, Learned Counsel for the assessee-Appellants and Shri A. Mishra, Learned DR for the Revenue. 6. After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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