2013 (12) TMI 939

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....et, Addl. Commissioner (AR), for the Respondent. ORDER The appellant has filed this appeal along with an application for stay of the impugned demands i.e. denial of benefit of exemption Notification No. 103/2009 and demand of duty along with redemption fine of Rs. 20 lakhs and a penalty of Rs. 10 lakhs. 2. The appellant imported three consignments declaring as Processed Natural Limestone ....

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....J.C. Patel, learned Advocate appeared before us and submitted that the learned Commissioner has classified the goods under Customs Tariff Heading 6802 29 00 and the ITC Note has been aligned with Customs Tariff Heading in 2005 and as per ITC Notes, the item is classifiable under 6802 29 00 as other stone. He further submitted that the classification under Customs Tariff Heading 6802 22 00 has been....

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....stage, therefore, we waive the requirement of pre-deposit and take up the appeal itself for final disposal. 6. We have gone through the impugned order and ITC Policy, Customs Tariff Heading and Notification cited before us. On examination of the said documents and the impugned order, we find that the adjudicating authority has classified the impugned goods under Customs Tariff Heading 6802 29 0....