2013 (12) TMI 709

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.... 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 the Notification to the assessee by holdi....

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....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 consideration to the submissions, we find that parts, ....