2017 (2) TMI 46

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....lant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Appellant has made representation stating that it has no means to engage an advocate to represent it and argue the case.  It has requested for disposal of its appeals on merit as per the written submissions made. 2.  Perusal of the written submission shows that the appellant relied on the following decisions:- (a)&....

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....was issued to the appellate authority to examine whether the claim of coverage of the goods under above entry is permissible. 4.  Learned Commissioner (Appeals) considering the issue extracted the direction of the Tribunal in page 5 of his order which reads as under:- "We however found that the ld. Commissioner has not considered and given a finding on the plea whether the goods would b....

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....ion. He was of the view that the decisions relied on by the appellant were not applicable since the goods were different from the goods imported. 6.  Learned Appellate Authority made an elaborate discussion about the goods in question in page 6 of his order. The goods meant for his consideration was "Lifesaving Equipment viz. Intravenous cannulae and tubing for long term use -  Dispos....

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.... sides and perused the records. 9.  When the Bill of Entry is looked into that shows that the goods imported were lifesaving equipment namely intravenous cannulae and tubing for long time use - Disposable Solution Infusion sets. But Entry 42 (Part - B) deals with only disposable and non-disposable cannulae.  The lifesaving equipment that was imported is totally out of scope of Entry 4....