2010 (4) TMI 588

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....e Appellant. Shri Ravi Raghavan, Advocate, for the Respondent. [Order per D.N. Panda, Member (J)]. - Revenue has come in appeal being aggrieved by the order passed by the learned Commissioner (Appeals) on 15- 3-2005 holding that Brass Pellets manufactured by the appellants shall be classifiable under sub-heading 7419.99 while order of Adjudication held that to be classifiable under heading 7....

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....entry 7403.21 which deals with goods "Copper-zinc base alloys (brass)". His further submission is that when the goods manufactured by the appellants have the characteristics of 7403.21 that shall not be called as other goods. 3. Learned Counsel Shri Ravi Raghavan appearing for the Respondent submits that the goods manufactured were brass pellets (granules) and used for dip brazing by buyers. To....

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....d technical test before classification. There is nothing hidden to the Department about the nature of the goods manufactured by Appellant for which the appellant is entitled to the benefit of time bar under the law. His prayer is to dismiss the appeal of Revenue for well reasoned order passed by the learned Commissioner (Appeals). '4. Heard both sides and perused the record. 5. We are able t....

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....the dictionary meaning is not safe when technical details and test outcome shall be decisive. 6. To resolve the issue, it would be proper to conduct a technical test of the goods in question to find out the composition of the goods so that the classification shall become possible unambiguously. We make it clear that we have not influenced the authority below by our order aforesaid. He shall ind....