2018 (3) TMI 31

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....oner (AR) - for the Respondent ORDER Per: C J Mathew This appeal arises from order-in-appeal no.109/2008 Misc. ACC dated 30^th May 2008 of Commissioner of Customs (Appeals), Mumbai. Appellant, M/s Nirma Limited, imported 'Rommelag Bottle Packing Machine' classifying it under heading 8422 3000 of Schedule to Central Excise Tariff Act, 1985 to claim the benefit of notification no.21/2002 at....

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....dings of the lower authorities were upheld in the impugned order. 3. According to Learned Counsel for the appellant, the impugned order failed to take note of their submissions among which were the decision of the Tribunal in Ifiunik Pharmaceuticals Ltd v. Collector of Customs [1991 (51) ELT 518 (Tribunal)] and various other decisions that excluded installation and commissioning charges from th....

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....primary one. 5. Having heard both sides and having perused the records as well as the submissions, we find that the issue on classification has been settled by this Tribunal in order no.A/899917/17/CB dated 27^th September 2017 in appellant's own case, viz., that for alteration of declared classification the pre-requisite of justification is absolutely necessary. We find that the goods imported....