2009 (5) TMI 646

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er per : D.N. Panda, Member (J)]. - None appeared for the Respondent. 2. Ld. DR Shri Sunil Kumar submits that the Revenue has been aggrieved by the order passed by the learned Commissioner (Appeals) on 31-3-06 holding that the impugned goods are Marble classifiable under Chapter Heading No. 2515.11 of Customs Tariff Act. That Appellate Authority know that the goods in question were put ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chnical sense under the law while interpreting a tariff entry, that term shall not get support of common parlance theory. This we are able to say following the Apex Court decision in Akbar Badruddin's decision (supra), when we read paras 54 & 55 of the judgment. We are satisfied that page 43 of the appeal folder demonstrates that the goods imported having been subjected to test and that was found ....