2000 (8) TMI 326

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....pellants. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant imported at Bangalore goods such as fire damper, grilles, air volume boxes etc. for setting up air conditioning plant. In the order impugned in this appeal the goods have been classifed in the appeal under heading 84.15 of the Customs Tariff. 2. It is contended by th....

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....on ordered under items 21 and 22 respectively was not in accordance with the principles of natural justice even though the Tribunal declined to accept the view expressed by the Collector (Appeals) that the fact that the assessee was given opportunity of hearing to explain its case was not sufficient to overcome this objection. Although the Tribunal based its final decision on merits, as also on th....