2001 (11) TMI 774

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. - Since we propose to dispose of the appeal itself as the issue lies on a short compass and also the matter is covered by the decision of this Bench in favour of the assessee, we grant waiver of pre-deposit of penalty of Rs. 15,000/- and take up the appeal. 2. This appeal is against the Order-in-Appeal No. C. Cus. 293/200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f M/s. Jupiter Exports & Others vide Final Order Nos. 1778-1785/2001, dated 11-10-2001 [2002 (145) E.L.T. 608 (Tribunal)]. 5. We have carefully considered the submissions made by both the sides and come to the conclusion that dried garlic is classifiable under ITC sub-heading 071290.04 and not under 070320.00 as held by the Department, taking into account the moisture content of the goods ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....riginal authority for de novo decision as held in Para 7 of the Final Order Nos. 1778-1785/2001, dated 11-10-2001 [2002 (145) E.L.T. 608 (Tribunal)] in the case of M/s. Jupiter Exports and Others. The said Para 7 is reproduced below for convenience of reference. 7. We have carefully considered the submission made by both sides and have come to the conclusion that dried garlic is classifiab....