2009 (7) TMI 380

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.....N. Panda, Member (J)]. - Ld. DR submits that the appellant was quite aware at the time of import that they are importing 20 MT of glass beads of ten grades. When the department took sample, the appellant did not suggest the department to take samples of all grades. For that reason eight grades remained untested. So far as the tested grades are concerned, there is no grievance by the assessee. Ld.....

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....nt. Therefore, the first appellate order does not require interference. 3. Heard both sides and perused the record. Record clearly demonstrates that each grade submitted itself for classification under respective class when they were different grades of glass beads imported. The respondent should have guided revenue to take sample of each grade for appropriate conclusion. But the respondent kept ....