2007 (3) TMI 528

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....t. [Order per : P.G. Chacko, Member (J)]. - This appeal is by the assessee, who is neither present nor represented today despite notice. The respondent is represented by SDR. We are not inclined to keep this old appeal pending. 2. The appellants had imported "Rabble Arm for MHF (Multiple Hearth Furnace)" and filed a Bill of Entry on 5-6-98 for its clearance. The goods was assessed to....

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....8 38.19 2. 14007 0.33 1.16 0.65 24.76 34.52 38.58 3. 23302 0.32 1.46 0.63 24.98 35.82 36.79 4. 23302 0.32 1.46 0.63 24.98 35.82 36.79 7. 14000 0.36 1.47 0.62 24.97 35.74 36.84 8. 14003 0.36 1.45 0.60 24.54 34.18 38.87 The Show cause notice stated that, on the basis of the a....

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....of iron exceeded that of each of the other elements contained therein. Section Note 5(a) reads as under :- "5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapter 72 and 74) : (a)     An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;" We have also s....