2023 (1) TMI 146

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....endent (AR) for the Respondent ORDER Shri. Saurabh Dixit, learned Counsel appearing on behalf of the appellant submits that the issue involved in the present case is whether the appellant is eligible for exemption notification provided for corrugated box. He submits that the exemption was denied on the ground that the appellant have mentioned wrong Tariff Heading Number in their invoices but the....

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....MY Vs. ADDL. DIRECTOR GENERAL (ADJ.), D.R.I., MUMBAI-2020 (372) E.L.T. 849 (Tri.-Mumbai) 2. Shri. Vijay G Iyengar, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 3. Considering the submission made by both the sides and perusal of the records. We agree with the learned Counsel that the issue of classification being a question of law c....