2006 (3) TMI 443

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....nt. Shri M. Narayan Rao, Sr. Manager (Central Excise), for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed these appeals against Orders-in-Appeal Nos. 12 & 13/2003 (H-ii) Cus., dated 11-8-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The respondents imported Jelly filled Copper Cable Scrap and contended that they....

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.... order on the following grounds :- (i)      The allegation of violation of Principles of Natural Justice seems to be misplaced inasmuch as the Assistant Commissioner has issued letters to the respondent and had granted personal hearing before deciding the issue. Hence, Principles of Natural Justice has been followed. (ii)    The Commissioner, in the OI....

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....h Customs Tariff by way of implementation, the basic concept of classification of imported goods is same for DGFT and Customs Tariff under harmonized system. Hence, the classification under CTA 7404, decided by the Assistant Commissioner, is correct. (v)     The Assistant Commissioner has correctly applied the Section Note XV and Chapter Notes to decide the classification co....

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....ed that the Assistant Commissioner had indeed given a personal hearing on 6-12-1999 to produce evidence to the effect that the Jelly filled Telephone Cable Scrap did not find a place in the Customs Tariff Act, 1975. 7. We have gone through the records of the case carefully. Even by the respondents' own admission in the written submission, an opportunity was given to them during the persona....