2016 (10) TMI 1171

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....above appeal is filed by Department against the order passed by Commissioner (Appeals) who set aside the order passed by the original authority. 2. The short issue to be considered is whether the goods sought to be imported are spares as contended by the Revenue or consumables as claimed by the importer/respondent. On behalf of the Department, the learned AR Shri S. Chandra Bose referred to ....

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....l) Pvt. Ltd. v. CCE, New Delhi [1997 (91) E.L.T. 74 (Tri.)] to canvass the proposition that commercial pamphlets are of little evidentiary value for classification of the goods. He pointed out that the said Tribunal's decision was upheld by the Hon'ble Apex Court by dismissing the Revenue's Special Leave Petition. 3. None appeared on behalf of the respondent though notice was issued. The cas....

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....by the learned AR contending that in the case of Trading Engineers (International) Pvt. Ltd. (supra), it was held that pamphlets do not have evidentiary value for deciding the issue of classification. I do not have any quarrel with the proposition laid in the said judgment which has been upheld by the Hon'ble Apex Court. In the present case, documents produced by the importer/respondent are not me....