2016 (11) TMI 1

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.... Sinha, Assistant Commissioner (A.R.) for Appellant Shri Anil Balani, Advocate for respondent Per : Ramesh Nair The issue involved in the present case is that whether the goods namely LED Panel Indicator imported by the respondent is classifiable under Heading 85312000 as claimed by the respondent or 85318000. The importer registered the protest and requested for issue of order of the ass....

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....ods under Heading 85318000 but it appears that due to typographical error it was mentioned as 8538. 3. Shri Anil Balani, Ld. Counsel for the respondent submits that it does not appear to be a typographical error because even the description of goods claimed to be classified under heading 85.38 is parts of Electrical Control Panel. Therefore the Revenue in their appeal very consciously now claim....

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....f appeal made in the Revenue's appeal, we find that the Revenue though classified the goods in the bill of entry under Customs Tariff Heading No.85318000 has not challenged the same before Commissioner (Appeals). It is the respondent who challenged the classification in the Bill of Entry by filing appeal before the Commissioner (Appeals). The Commissioner (Appeals) decides the classification under....