2007 (1) TMI 471

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....e, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard the learned SDR. None appeared for the respondents in spite of notice. The Revenue filed this appeal against the impugned order whereby the benefit of Notification No. 20/99-Cus., dated 28-2-1999 under Serial No. 134 was allowed in respect of the goods imported by the respondents. 2. The respondents made import o....

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.... 4. We have gone through the impugned order. Once Commissioner (Appeals) held that the imported inputs used in the manufacture of electrical lamination which are in turn used in the manufacture of electrical transformers which are classifiable under Heading 85 of the Customs Tariff Act, therefore electrical lamination being parts of transformer are also classifiable under Heading 85 of Tar....