2004 (7) TMI 443

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....andra, JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. -  Heard. The issue involved is about classification of goods imported and exemption to Notification 11/97-Cus., dated 1-3-97. 2. M/s. Cyanamid India Ltd., Mumbai, have imported 10,000 kg. of Cygro 2% (Maduramicin Ammonium 2% Premix) valued at CIF Rs. 21,64,200/-, ex-vessel Pacific and have filed Bill of En....

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.... appeal filed and upheld the finding in O-I-O. 6. Hence this appeal. 7. The appellants contend that - (i)    The Asst. Commissioner has rightly classified the imported goods under chapter Heading 2309.90, but erred in denying the benefit of exemption of Notification 11/97. (ii)     The appellants imported Maduramicin Ammonium as per the Assi....