2017 (10) TMI 1662

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Full Text of the Document

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....tant Commissioner (AR), for the Respondent. ORDER NCM filling valves were imported by appellant under Bill of Entry No. 769284, dated 22-9-2006 classifying that under CTH 8422 90 90. But such classification was denied by Revenue and brought that under CTH 8481 80 90. The machinery manufactured by appellant was falling under CTH 8422 30 00. The valve imported was to serve the purpose of the machi....