2005 (8) TMI 232

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.... before us, one seeking waiver of pre-deposit and stay of recovery in respect of the duty amount and the other praying for early disposal of the appeal. Having examined the records and heard both sides, we are of the view that the appeal should be disposed of at this stage. Accordingly, after dispensing with pre-deposit and allowing the application for early hearing, we take up the appeal. 2.&#....

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....o, therefore, classified the goods under SH 1301.10 on the ground of power having been used in its manufacture. Ld. Counsel for the appellants has relied on the Board's Circular No. 26/2004-C.X. dated 31-3-2004 which enabled the importer to prove that no power was used in the manufacture of the goods in the exporting country, by producing a certificate from the Government of that country. The circ....

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.... authorities ought to have followed the Board's clarification and decided the case accordingly. In this context, we take notice of an order passed by the original authority (Order-in-Original No. 2707-2004 dated 30-8-2004) in the assessee's own case in respect of a later Bill of Entry covering identical goods imported from the same country. This order rightly followed the above circular of the Boa....