2013 (12) TMI 709

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....jendran, A.R. JUDGEMENT Per P.G. Chacko In this appeal filed by the department, the short question arising for consideration is whether the benefit of Notification No. 21/2005-Cus dated 1/3/2005 (Sl. No. 320) was admissible to the respondent in respect of battery for cellular phone, imported by them vide Bill of Entry No. 3514 dated 1/4/2005. The original authority denied the benefit of t....

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....it is used. The Dy. Commissioner (A.R.) has reiterated these averments of the appellant and has also claimed support from the Tribunal's decision in Twenty First Century Builders Vs. Commissioner of Customs, New Delhi [2004(172)E.L.T. 459 (Tri-Del)]. 2. There was no representation for the respondent despite notice, nor any request of theirs for adjournment. 3. After giving careful considerat....