2005 (9) TMI 447

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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondents in this appeal of the Revenue had imported capital goods viz. 'wood pattern' and had availed Modvat credit of countervailing duty (CVD) paid thereon. In the relevant Bill of Entry, the item was classified under sub-heading 4413.00 of the Schedule to the Customs Tariff Act, corresponding to sub-heading 4409.00 of t....

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....e first appellate authority set aside the order of the lower authority and allowed the credit to the assessee. Hence this appeal of the Revenue. 2. No representation for the respondents despite notice, nor any request of theirs for adjournment. After examining the records and hearing ld. SDR, we find that ld. Commissioner (Appeals) has rightly held the imported capital goods to be classifi....