2013 (10) TMI 573

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....M. Misra : This is an application for waiver of predeposit of duty of Rs.2,06,395.14 2. The ld. Consultant appearing for the applicant has submitted that they had filed a Bill of Entry on 1st November, 2010 declaring T.V. Tuners under Tariff Heading 8473 of Customs Tariff Act, 1975. The ld. Consultant has submitted that under the said Heading, the said T.V. Tunners have been classified by the Cu....

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....e ld. Commissioner and submitted that due to mis-classification of the product earlier under Heading 8473, a special investigation has been conducted to determine the correct classification and the correct classification has been concluded to be Heading 8528, instead of Heading 8473. He fairly concedes that there is no allegation in the findings of the adjudicating authority that the earlier mis-c....