2016 (10) TMI 942

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....hnical) Smt Suchitra Sharma, DR for the Appellants None for the Respondent ORDER Per Archana Wadhwa (for the Bench): Aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Ms. Suchitra Sharma, learned AR appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on record, the respondent imported textile ....

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.... cut piece of coloured woven fabrics having the   following composition: Wool -- 54.9% Polyester - Balanace The GSM of the sample as such - 170" 3. According to the test report of the fabrics in question, the same was correctly classified under heading 51123030 instead of declared classification of 55151330, which was chargeable to basic customs duty at the ....

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....took a stand before the appellate authority that the test report of the present import cannot be applied to the previous imports and relied upon the various decisions. The appellate authority accepted their above stand and by referring to the Tribunal's decision in the case of M/s. Shalimar Paints vs. CCE, Calcutta [2001 (134) ELT 285 (Tri-Kolkatta)], which stand upheld by the Hon'ble Supr....

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....demand in respect of present consignment, the differential demand raised by the Revenue for the earlier imports was justified. Further, it is noted that even though the said statement was retracted by the deponent, but as per the Revenue, the same will not loose its evidentiary value as retraction was subsequent to show cause notice. 9. We find no merit in the above statement of the Revenue. Ad....