2017 (1) TMI 1480

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....vocate, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - The present appeal is filed by the Department against the Order-in-Appeal No. CC(A) CUS/Import/256 & 257/2015, dated 27-5-2015 passed by the Commissioner of Customs (Appeals), New Delhi. 2. The brief facts of the case are that during the period under consideration i.e. January, 2012 to September, 2012 ....

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....commercially referred to as "Tablet Computers" in heading 8471, sub-heading 847130." The Department has computed the duty for the earlier period also. While the assessee-Respondents have paid the duty for the period of one year after issuance of the said Circular, so the Commissioner (Appeals) has given the relief by observing that when the Circular was issued no duty @ 12% was leviable. Being ag....