2017 (9) TMI 1667

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....he Respondent. ORDER The present appeal is against the Order-in-Appeal No. 61/2017, dated 27-1-2017. 2. The respondent-importer filed Bill of Entry No. 7663757, dated 11-12-2014 for import of goods declared as Incense stick 8' MM 9" MM "Incense stick (unperfumed)" and classified the same under Chapter Heading 3307 41 00 claiming benefit of Sl. No. 394(I) of Notification No. 46/2011, dated ....

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....y setting aside the charge of undervaluation as well as accepting the declared classification. Aggrieved by the order, Revenue has filed the present appeal. 4. With the above background, we have heard Shri Govind Dixit, DR for the appellant and none appeared for the respondent in spite of sending notice. 5. Explaining the grounds of appeal, Ld. DR submitted that the imported goods cann....

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....ion. That rules out their classification under Heading 3307 41 00. 7. The case law N. Ranga Rao & Sons v. CC, Chennai (supra) relied upon by the Commissioner (A) is distinguishable from the present one. In the present case, the goods are clearly unperfumed and hence cannot be considered as agarbati. Accordingly the benefit of CVD exemption under Notification No. 46/2011, dated 1-6-2011 will ....