2018 (10) TMI 1577

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.... Act, 1962 ("the Act") challenges the order dated 3rd August 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. Shri. Jetly, the learned Counsel appearing in support of the Appeal, urges the following substantial question of law for our consideration: Whether in the facts and circumstances of the case and in law the finding of the Tribunal th....

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....ds by the importer Respondent. 5. Be that as it may, the basic issue is with regard to the appropriate classification of the imported goods, i.e. whether the goods have to be classified as declared by the importer or as claimed by the Revenue. 6. The Supreme Court in the case of Navin Chemicals Mfg. & Trading Co. Ltd. Vs. Collector of Customs 1993(68) E.L.T. 3 (S.C.) has inter alia held that....