2011 (5) TMI 420

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....ared on behalf of the respondents in spite of notice.   2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the goods in question are restricted goods and the present respondents at the time of import had not produced any special import licence and now at the appellate stage the respondents are prepar....

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.... SIL debited.   4. It is also submitted by the Revenue that the Commissioner (Appeals) in the first remand order upheld the classification of the goods under different headings and remanded the matter in respect of valuation only. In spite of this, in the present impugned order the Commissioner (Appeals) reclassified the goods under Chapter 95 of the Tariff which covers toys whereas the go....