2017 (8) TMI 877

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....dvocate, for the respondent ORDER Per: V. Padmanabhan The present appeal has been filed by the appellant against the Order-in-Appeal No.957/2015 dated 21.07.2015. 2. The respondent imported certain goods and filed Bill of Entry no.5990735 dated 02.07.2014 and declared the goods as 'blenders' of three different models and claimed classification of the goods under CTH 8438 80 90 as machinery f....

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....r the respondent. 4. The ld. DR submitted the print out of the features of one of the models of the blenders imported and argued that such goods are meant for domestic use and accordingly merit classification under CTH 8509.Hence he sought to set aside the impugned order and reinstate the order in original. 5. The Ld. Counsel for the respondent supported the impugned order. He argued that the go....

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....ed order, Commissioner (A), after considering the product specification from the brochure and website of the imported goods, has recorded that these goods comprise of electric motor and are meant for commercial and industrial clients and not for domestic segment. Further, he has recorded that the suppliers of "Vitamix" brand of blenders restrict themselves to the supply of blenders only for Commer....