2019 (6) TMI 969

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....ant. Ms. Trupti Chauhan, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - Order-in-Appeal No. 292 (GR V A)/2010 (JNCH)/IMP-273, dated 13th October, 2010 of Commissioner of Customs (Appeals), Mumbai-II now impugned before us by M/s. Sharp India Ltd. pertains to finalisation of 18 bills of entry that had been assessed provisionally between Apri....

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.... assessing officer to alter such classification. 3. We have heard Learned Counsel for the appellant and Learned Authorised Representative. 4. The imported goods, though claimed to be 'refrigerators', were found to be 'combined refrigerator freezer' and, hence, neither covered by the claimed heading nor eligible for the claimed exemption. It is admitted by the appellant that the dec....