1998 (3) TMI 325

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..... er (J)]. The respondents, herein, imported goods described as Desmodur VT 66". At the time of importation, the goods were classified under Chapter Heading 3823.90 with the benefit of Notification No. 136/86 chargeable to duty @ 70% basic 45% auxiliary 15% C.V.D. On the basis of the CERA, it was felt that the item merited classification under Chapter Heading 3911.90 of the Customs Tariff cha .....

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..... al memo only states that the Collector (Appeals) should have given an opportunity to the department to furnish the grounds for the proposed classification under Chapter 39 and should not have rejected the appeal. In other words, no grounds to support the claim for classification under Chapter 39 are adduced before us. We, therefore, see no alternative but to hold that the Revenue s case remained u .....

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