2011 (5) TMI 793

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....d the Ld. JDR. 2. None appeared on behalf of the respondent in spite of notice. The brief facts of the case are that the present respondent filed four shipping bills under the  DEPB claim. The respondent declared the goods as 'Electronic Switching System'. The Revenue was of the opinion that the goods are not  electronic switching system but are Populated Circuit Boards (PCBs), hence....

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....ame are electronic switching system is asked for. 4. We find that the Revenue has a doubt about the nature of the goods but no sample has been taken nor any expert opinion is obtained to find out whether the goods are PCB or electronic switching system. On contrary the exporter produced two expert's opinion  one by Indian Institute of Technology (IIT) Powai and another from VJTI, Mumbai t....