2015 (9) TMI 872

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....ta, Adv. For the Respondent : Mr. Jaideep Gupta, Sr.Adv., Mr. P.K. Mullick, Adv., Mrs. Nisha Bagchi, Adv., Ms. Aruna Gupta, Adv., Ms. Sujeeta Srivastava, Adv., Mr. B. Krishna Prasad, Adv. ORDER The appellant herein had imported one single "Deepsea Matdrill" and parts thereof. A Bill of Entry was filed for the aforesaid item under Heading 8905.20. The benefit of full exemption from payment of....

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.... customs duty was payable under Heading 8905.90. Thereafter the suit was withdrawn. Though the eventualities which took place thereafter in the form of second suit and the proceedings are quite lengthy but we need not to give details of all these developments. Suffice it to state that later on show cause notice was issued on 27.05.1995 wherein it was mentioned as to why the said goods be not cove....

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.... "the Tribunal"). The Tribunal has confirmed the order of the Commissioner and partially allowed the appeal of the appellant vide its decision dated 27.02.2006. Challenging the order dated 27.02.2006, the present appeal is filed. Insofar as classification is concerned, the order of the Commissioner was maintained. However, the Tribunal came to the conclusion that even if the goods fall under Head....