2025 (5) TMI 1936

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.....M. Reena, Authorized Representative for the Appellant None for the Respondent ORDER Per : Shri P. Dinesha By this appeal, the Revenue is aggrieved by the Order-in-Appeal No.1704/2014 dated 18.09.2014 of the First Appellate Authority, who decided the classification of the goods viz. Namkeen System HWF 2412 (Heat Wave Frying System) imported by the respondent-assessee in favour of the assessee....

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..... Not accepting the claim of the importer as regards the classification, SCN dated 08.06.2012 was issued to which it appears that the assessee filed its submission justifying its classification. The SCN also proposed to reject the classification declared by the importer and proposing to classify the same under CTH 84198120. The Original Authority having considered the reply, however, chose to conf....

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....ssioner for the Appellant, we have perused the orders of both the lower authorities. The only question that crops up for our consideration is, "whether the First Appellate Authority is justified in upholding the classification declared by the respondent ?" 5. The Nomenclatures/features of the machine in question as found in the product catalogue has been extracted in the Order-in-Appeal. Further ....