2007 (4) TMI 526

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...., SDR, for the Appellant. Shri Jitendra Sanghvi, Consultant, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. -  After hearing both sides on Revenue's prayer for staying tie operation of the order of the Commissioner (Appeals) for some time, we feel that the appeal itself can be disposed off, at this stage. Therefore, after granting stay, we proceed to decide the appeal it....

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....ter Heading 72051021 as claimed by the respondents. 3. It is the Revenue's contention that once the goods were cleared, the Commissioner (Appeals) could not have re-classified the goods without examining the same and the goods have to conform to the definition of granules given in Chapter Note 1(h) to Chapter 72. He has allowed the exemption without satisfying himself whether the condition....

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....ing nor any reasons have been given for allowing the exemption. The respondents plead that they have the documents which they have received from the supplier to show that the imported consignment was that of granules only. 6. We have considered the submission. We see merit in Revenue's contention that for re-classifying the goods Commissioner (Appeals) should have examined the goods or at ....