2017 (4) TMI 200

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.... for the Appellant. Shri Chirag Shetty, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Appeal No. 85/2005 TR(ACC), dated 7-10-2005. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the respondent herein is eligible for the benefit of reduce....

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....ich were imported by the respondent i.e. centrifugal pumps, and the benefit of Notification No. 10/2003-C.E., dated 1-3-2003 at serial No. 35, specifically states that reduced rate of CVD is applicable under the said notification for the goods falling under Chapter sub-heading 8413.11, 8413.12, 8413.13, 8413.14, 8413.20 or 8413.91. We find that there is no dispute as to the fact that respondent ha....