2004 (11) TMI 451

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....he Appellant. Mrs. C. Barnwal, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellant made import of goods, which were declared in the Bill of Entry as micro assembly classifiable under Heading No. ....

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....s was wrongly decided by the lower authorities. 4. The contention of the Revenue is that these micro assemblies are to be used as part of calculators, therefore, are rightly classifiable under Heading 8473.21 of the Custom Tariff. 5. We find that no sample was retained by the Custom authorities in respect of the goods imported by the appellant. This fact is not disputed by the Reve....