2024 (8) TMI 1660

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....ication of impugned goods relating to imports made by self-same respondent, the Tribunal has passed Final Order No. A/85341/2024 dated 19.03.2024 upholding the classification in their favour. We find that there exists sufficient ground for giving out-of-turn hearing in the above matter as the issue in dispute has already been decided by the Co-ordinate Bench of the Tribunal. Therefore, the miscellaneous application filed by the respondent is allowed and with the consent of both sides, the appeal is taken up for hearing and disposal. 2. The brief facts of the case are that the respondent is a consumer robotics company engaged, interalia, in the business of import and manufacture of Automatic Data Processing (ADP) machine for learning, edu....

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.... Processing Machine' and based on the registration obtained by the respondent from the BIS, has upheld the classification adopted by the respondent and set aside the order of re-assessment vide Order-in-Appeal dated 27.06.2023 (for short, referred to as 'the impugned order'). Being aggrieved with the impugned order, the Revenue has preferred this appeal before the Tribunal. 3. Heard both sides and examined the case records. 4. Records of the case indicate that import of ADP Machines by the self-same respondent from the same supplier M/s. Pacific Industries Ltd., during the period January, 2019 to August, 2019 in eight B/Es by claiming Customs duty exemption were objected to by the department, by initiating show cause proceedings which....