2025 (1) TMI 1379

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....vocate for the Appellant Mr.Tariq Sulaiman, Authorized Representative for the Respondent ORDER Per R. Muralidhar : The appellant has imported 4011 pkgs of Paddle Wheel Aerators consisting of 276 units and 92 units respectively of Model No.YH-2004L & 2006L from Zheijian Yiyuan Aetator Equipment Company Limited, Zegug City, Wenling, Zhejiang, China vide invoice No.SY-170306 dated 04.03.2....

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....h this order, the appellant is before the Tribunal. 2. The ld.Counsel for the appellant submits that the concerned person was having medical issues and a copy of the Medical Certificate issued by P.D.Hinjuja National Hospital and Medical Research Centre, was as an evidence before the ld.Commissioner (Appeals). He submits that the appellant was admitted in the said Hospital on 19.06.2017 and on ....

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....y the lower authorities and hence it may be remanded to the ld.Commissioner (Appeals). 4. Heard both sides and perused the appeal papers and other documents placed before us. 5. We find that admittedly, the ld.Commissioner (Appeals) has dismissed the appeal on the sole ground that it was filed belatedly after 87 days. Since this is within the condonable period along with proper justification....

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....nsidered view that these are rightly to be considered as other agricultural machineries and rightly classifiable under Ch. 84368090. When the item can be classified by specific description with specific function as other agricultural machines, the question of classifying the goods under residual entry "8479" is not justified and not acceptable. In view of the above findings, we hold that the impug....