2026 (7) TMI 181

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.... Ajit Kumar, Member (Technical) For the Appellant : Shri T. Viswanathan, Advocate For the Respondent : Shri Anoop Singh, Authorized Representative ORDER PER: SHRI P. DINESHA: Brief facts as could be gathered from the impugned Order-in-Appeal are that the Appellant filed a Bill of Entry for the import of various items declared as 'Kanthal wire, Nikrothal wire, Kanthal Apm tube etc.',....

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....bsp;Lab report No. Composition (%) Nickel Chromium Others 1. 56/MCH/5.4.21 79.9 19.4 0.7 2. 57/MCH/5.4.21 80.1 19.1 0.8 3. 58/MCH/5.4.21 79.7 20.2 0.1 4. 59/MCH/5.4.21 80.8 18.5 0.7 5. 60/MCH/5.4.21 80.5 19 0.5 2. When the assessing officer raised a query, it appears that the Appellant having requested for a ....

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....pellant and Shri Anoop Singh, learned Departmental Representative defended the impugned order; we have carefully perused the documents placed on record, synopsis, written submissions including decision / order of Ahmedabad Bench in their own case vide Final Order No. A/10387/2023 in Customs Appeal No.10172 of 2022 reported in 2023 (3) TMI 1019 - CESTAT Ahmedabad for an earlier period. 4. After ....

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....e cannot be sustained, which resulted in setting aside the impugned order therein. We have carefully perused the discussions in the impugned order along with the order of Commissioner (Appeals) who had initially set aside the reclassification made by the Original Authority and we find that the scope of the present Appeal is squarely covered in the said proceedings. 6. In view of the above and i....