2012 (11) TMI 147

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....lant. Shri Sanjay Kalra, Appraiser (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)].  The appellants have challenged the impugned order before us. 2. The facts of the case are that the appellant, M/s. Ispat Industries Ltd. imported a consignment of "Quakerol 1027 A1 and Quakerol 29 C A1" and filed Bill of Entry classifying the said goods under Heading No. 2710.99. Fo....

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....have correctly classified the goods under Heading 2710.00. As the Revenue was not satisfied with that order, they challenged the order before the Commissioner (A), who altogether has gone beyond the allegation in the show-cause notice and classified under Heading 3403.00, which is not permissible in law, therefore, the impugned order is illegal and to be set aside. He also relies on the decision o....

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....t report was obtained. On this basis of test report, the department was of the view that the imported goods are to be classified under Heading No. 2712.10, accordingly, the show-cause notice was issued to classify the impugned goods under Heading No. 2712.10 instead of Heading No. 2710.99 claimed by the appellant which was contested by the appellants. After considering the submission of the appell....