2018 (2) TMI 2140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondents : Sh. R.K. Hasija, Adv. PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the Revenue against the Order-in-Original No. 05-06/CE/2015-16 dated 29.01.2016 passed by the Additional Director General (Adjudication), DGCEI, New Delhi. 2. The brief facts of the case are that, the assessee Respondents were engaged in the manufacture of REVO brand portable bag closer sewi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g under sub-heading 8452. He also submits that the adjudicating authority has relied upon the ratio of the Gabbar Engineering Co. vs CCE, Ahmedabad, 2009 (244) ELT 552 (T-Ahmd.), which was distinguished in the grounds of appeal. So, he submits that it has inbuilt motors and concessional rate of duty is not applicable. 5. On the other hand, the learned counsel for the assessee Respondents supporte....