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2019 (5) TMI 1737

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....r the Appellant. Shri A.P. Kothari, Addl. Comm. (AR), for the Respondent. ORDER This appeal arises from Order-in-Appeal No. 775 (Gr.VI)/2012 (JNCH)/IMP-640, dated 28th December, 2012 of Commissioner of Central Excise (Appeals), Jawaharlal Nehru Customs House, Nhava Sheva by which the order of original authority was directed to comply with the procedure prescribed in Section 17(6) of Custo....

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....iled to issue a speaking order envisaged in Section 17 of Customs Act, 1962 within the stipulated time. We also take note that the classification of such goods has been determined by Hon'ble Supreme Court in O.K. Play (India) Ltd. v. Commissioner of Central Excise, Delhi-III, Gurgaon - 2005 (180) E.L.T. 300 (S.C.). 4. We have heard Learned Authorised Representative. 5. It is seen f....