2019 (6) TMI 1156

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....rand Joshi, Advocate, for the Appellant. Shri R.K. Dwivedi, Additional Commissioner (AR), for the Respondent. ORDER These three appeal lie against Orders-in-Appeal Nos. 02 to 04 (GR.VA)/2012 (JNCH)/IMP-01 to 03 dated 12th January 2012 of Commissioner of Customs (Appeals), Sheva Mumbai-II and the dispute in these pertains to goods that were imported against Bills of Entry No. 846452/17-9-2010, 6....

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....footfalls', and that these operate with a 'vacuum motor' which is amply evident in the literature pertaining to the goods. According to him, the classification sought by lower authorities, viz., 'vacuum cleaner' would not accurately describe the product which performs the task of cleaning but with multiple actions and the description that has been sought to be fastened excluded such vacuum cleaner....