2014 (2) TMI 152

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....apathy, 1. Heard both sides. 2. We find that the lower appellate authority had initially issued an order on 20.2.2003. In the said order, he has recorded the submission of the respondents that the goods imported were only waste paper classifiable under CTH 4707.90 and not under CTH 48. While passing the said order the lower appellate authority approved the value of US$ 210 for the impugned 2....

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.... relief on the classification issue. It was the Department's case that the impugned goods have to be classified as coated paper chargeable to higher rate of duty and not as waste paper. Accordingly, the impugned Order-in-Original dated 21.11.2003 has been passed against which the respondents filed an appeal. The lower appellate authority has allowed the full refund under the impugned Order-in-Appe....