2009 (2) TMI 617

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...., for the Respondent. [Order]. - This is an appeal against the order of the Commissioner No. 04-CE/GZB/2007 dated 12-1-2007. 2. Heard both sides. 3. The appellant manufacture aluminium racks on which they claimed classification under chapter heading No. 7616.90 attracting 20% duty and subsequently they filed a fresh classification dated 10-2-1995 seeking classification under ....

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....h a view will defeat the purpose of provisions relating to demand and refund. 5. Learned DR reiterates the finding of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides. There is no dispute that the product in question is classifiable under sub-heading 9018 as claimed by the appellant and subject to lower rate of duty. The appellant claims th....