2008 (7) TMI 676

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....espondent. [Order per : D.N. Panda, Member (J)]. - Revenue came in appeal being aggrieved by the first Appellate order, which relied on HSN classification and granted relief to respondent while the order of the original authority held that the goods in question shall be classifiable under Heading 3307.90. Grievance of the appellant all along was that the goods shall be classifiable under Headin....

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.... buyer uses such goods is immaterial for the seller. Reasoning for proper classification was given by the learned Appellate authority to hold that the goods shall be classifiable under S.H. 33.03 and that is proper. Therefore, the first appellate order which is more reasoned does not call for any interference. 4. Heard both sides and perused record. To redress grievance of Revenue, we tried ....