2000 (11) TMI 681

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....nt. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : S.N. Busi, Member (T)]. -  In this appeal, the Appellants challenge the order, dated 28-7-1998 of the Commissioner of Customs (Appeals), Calcutta, in which the Order-in-Original, dated 8-7-1997 of Assistant Commissioner of Customs was upheld which ordered confiscation of the impugned goods with redemption fine of Rs. ....

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....es the reasoning contained in the order impugned. He submits that as against the declaration of the goods by the Appellants as LP mini catalog, on examination the Customs found them to be folded leaflet titled "143 ways to Export your sound" and as such the Customs held the same to be Trade advertising material classifiable under Heading 4911.10 corresponding to ITC (HS) Exim Code No. 491110.02 wh....

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....dvertising material, the lower authorities are quite justified in enhancing the value on that basis. The ld. Advocate's contention that proper opportunity was not given to the Appellants, is not correct inasmuch as personal hearing was granted to the Appellants. As regards classification, on a careful perusal of the CTA, we are of the view that the impugned goods are correctly classified under sub....