2003 (1) TMI 439

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....Order per : Justice K.K. Usha, President]. - The issue raised in this appeal at the instance of the Revenue is whether the goods imported by the respondent has to be classified under Customs Tariff Sub-heading 8208.40 as contented by the Revenue or under 8432.90 according to the assessee. Both the authorities below took the view that it would come under 8432.90 as contented by the assessee. 2.&....

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....." Then the only question is whether the goods imported are 'coulter' as held by the Commissioner (Appeals). A reading of the impugned order would show that on examination of the goods the Appraising Officer, Incharge of import had confirmed that the item was coulter. After examining the catalogue and the samples produced, the Commissioner (Appeals) has also taken the same view. 3. The mean....