2018 (7) TMI 1680

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....A.C. (AR) for the Appellant (s) Sri Biswajit Mukherjee, Advocate for the Respondent (s) ORDER Per Shri Bijay Kumar All these appeals are having the similar issue, hence taken up together for disposal. 2. The present appeals have been filed by the Revenue against the Order-in-Appeal Nos. Kol/Cus/CKP/167/2009 dated 14.05.2009, Kol/Cus/CKP/339 to 340/2009 dated 03.06.2009 & Kol/Cus/CKP....

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....and Bill of Entry No. 691737 dated 21/11/2008 wherein the imported goods has been classified under CTH 95069990. 4. Ld. Advocate on behalf of the respondent draws our attention towards earlier decision of this Hon'ble Bench, vide order No. A-1187-A- 1188/ Calcutta-99, dated-12.11.1999 wherein it was reiterated that the goods, which are of 'Health Oxygen Equipment', are nothing but Vibrating mas....

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....er duty in the inter competing entry and also based on the inputs obtained from Calcutta, Port, NIDB data. 5. Ld. Advocate has relied upon the decisions of V.I.P. Industries Ltd. Vs. Commr. of Central Excise, Aurangabad [2000 (124) E.L.T. 728 (Tribunal) and M/s. Jayaswals Neco Ltd. Vs. Commr. of Central Excise, Nagpur [2006 (195) E.L.T. 142 (S.C.). In these judgements, it has been held that cla....