2001 (11) TMI 597

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..... amurthy, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal challenging the change of classification adopted by the Commissioner (Appeals) to sub-heading 90.27.80 CTA in respect of the impugned item "Pinhole Tester" as against the classification adopted in Order-in-Original No. S.30/94-97. 2. The Revenue has not produced the Bill of Entry, show .....

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..... 74. Revenue wants the order-in-original to be restored. 3. We have heard JDR for the Revenue and Shri M.S. Kumaraswamy, ld. Consultant for the Respondents. 4. Both sides have not produced the Bill of Entry, show cause notice, technical literature or catalogue of the product. The Assistant Commissioner has recorded his findings on his reading of the McGraw Hill Dictionary of the Scienti .....

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..... erefore, we set aside the impugned order and remand the matter to the original authorities for de novo consideration. The original authority shall examine the catalogue and literature and only after getting a proper technical opinion about the nature of the product should then proceed to classify the same in terms of the section note and Chapter note and Rules of interpretation of the CTA. The Res .....

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