2018 (4) TMI 1953

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.... Shri N.D. George, Advocate, for the Appellant. Shri A. Mishra, Advocate, for the Respondent. ORDER After hearing both sides, we allow the Early Hearing Applications for the reasons mentioned therein. 2. With the consent of both sides, we proceed to decide the appeals on merits. 3. Both the present appeals are filed by the assessee-Appellants against the Order-in-Original No. KDL/COMMR/23/10-....

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....fective steel plates of width both less/more than 600 mm. The assessee-Appellants have classified the subject items under the Heading 7204 49 00 "others" which attracts the duty @ 15%. The Department wants to classify the same under the Heading 72082510 as "plates" which also attracts the duty @ 15%. The assessee-Appellants have claimed the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 ....