2007 (11) TMI 480

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....a, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The impugned goods are claimed by the appellants to be Founts for kerosene wick lamps and glass chimneys for lanterns. The relevant tariff entry under Heading 70.10 reads as under : 70.10 Glass shells, glass globes and chimneys for lamps and Lanterns - Glass shells, glass globes a....

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....osene lanterns and have no other use. He further states that the Department has no evidence whatsoever regarding any other use of these glass items. 4. Heard Shri Jha , id. SDR who supports the impugned order. 5. After hearing both sides we find that the Department has taken arbitrary action after allowing the nil duty assessment to the impugned goods all along and that the tariff itse....