2001 (11) TMI 597

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....murthy, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal challenging the change of classification adopted by the Commissioner (Appeals) to sub-heading 90.27.80 CTA in respect of the impugned item "Pinhole Tester" as against the classification adopted in Order-in-Original No. S.30/94-97. 2. The Revenue has not produced the Bill of Entry, show ....

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....4. Revenue wants the order-in-original to be restored. 3. We have heard JDR for the Revenue and Shri M.S. Kumaraswamy, ld. Consultant for the Respondents. 4. Both sides have not produced the Bill of Entry, show cause notice, technical literature or catalogue of the product. The Assistant Commissioner has recorded his findings on his reading of the McGraw Hill Dictionary of the Scientif....